Part 5

Employment income: deductions allowed from earnings
Chapter 2

Deductions for employee’s expenses

Fees and subscriptions

Decisions of the Inland Revenue under section 344
345
1
The Inland Revenue may by notice to the body in question—
a
withdraw an approval given under section 344, and
b
withdraw or vary a determination made under that section,
to take account of any change in circumstances.
2
A body aggrieved by a decision of the Inland Revenue under section 344 or subsection (1) may appeal to the Special Commissioners.
3
The notice of appeal must be given to the Inland Revenue within 30 days after the date on which notice of their decision was given to the body.