Section 546 | Appeal against notice under section 545

(1)A company which receives a notice under section 545(1) may appeal.

(2)An appeal must be made by notice given in writing to an officer of Revenue and Customs during the period of 30 days beginning with the date on which the notice under section 545(1) is given.

(3)On an appeal under subsection (2) that is notified to the tribunal, the tribunal may—

(a)quash the notice under section 545(1),

(b)affirm the notice, or

(c)vary the notice.