Textual Amendments
F1Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)
52(1)If a closure notice —U.K.
(a)is given to a company under paragraph 47, and
(b)contains a statement under paragraph 49(2)(b),
the company may appeal against the statement.
(2)If a notice is given to a company under paragraph 51, the company may appeal against the notice.
(3)Notice of appeal under this paragraph must be given—
(a)within 30 days after the notice was given to the company,
(b)to the officer of Revenue and Customs by whom the notice in question was given.]