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Valid from 18/10/2017

PART 5 E+WSUPPLEMENTARY PROVISION

CHAPTER 6E+WSPECIAL CASES

Valid from 25/01/2018

Corporate groupsE+W

80Reviews and appeals relating to designation of groups of companiesE+W

In section 172 of TCMA (appealable decisions), in subsection (2), after paragraph (j) (inserted by section 58 of this Act) insert—

(k)a decision relating to the designation of a group of bodies corporate for the purposes of landfill disposals tax.