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Legislation

Finance Act 2015

Crossheading Review and appeals

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Section 101 HMRC review of charging notice
Section 101A Amendment of CT return during review period: section 80 or 81 case
Section 101B Amendment of CT return during review period: section 86 case
Section 101C Closure notices: rules during review period
Section 102 Appeal against charging notice or supplementary charging notice

Review and appeals
Closure notices: rules during review period

Section 101C | Closure notices: rules during review period

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Pt. 3 repealed (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(3)