Section 84(4D)

Where— the tribunal shall not allow the appeal in respect of the date unless it considers that HMRC could not reasonably have been satisfied that it was appropriate. an appeal is brought against the giving of a notice under section 43C(3), and the grounds of appeal relate wholly or partly to the date specified in the notice,

← 4C · All articles · 4E →

Source: legislation.gov.uk · retrieved 2026-07-28