Valid from 30/06/2014
Valid from 01/04/2015
This section has no associated Explanatory Notes
27SIn section 53 (procedure after end of accounting period)—
(a)in subsection (6), for “such an appeal” substitute “ an appeal against a determination under paragraph (a) or, as the case may be, an appeal under paragraph (b) ”, and
(b)in subsection (6A), for “(6)” substitute “ (6)(a) or (b) ”.