Notice of an appeal under section 38 against a decision must be given F2... in the prescribed manner within the period of thirty days after the date on which F3 notice under section 21A(3) was given of the conclusion on the review of the decision.

Notice of such an appeal must specify the grounds of appeal.

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Part 5 of the Taxes Management Act 1970 F5(appeals and other proceedings) applies in relation to appeals under section 38 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed.

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