Section 357YS | Appeal against deduction

(1)An appeal may be brought against the deduction by the Commissioners for Her Majesty's Revenue and Customs from a payment of a sum representing corporation tax in compliance, or purported compliance, with section 357YO(2).

(2)Notice of appeal must be given to Her Majesty’s Revenue and Customs —

(a)in writing,

(b)within 30 days after the giving of the notice under section 357YO(2).