COM10103 - Appeals: handling appeals and postponements: legislation: penalty determinations - appeals
The table below gives a brief explanation of what is in the legislation relevant to this subject.
Section | Explanation |
49 TMA 1970 | Application to make a late appeal. |
54 TMA 1970 | Settling of appeals by agreement; appeal withdrawn. |
100B TMA 1970 | Appeals against penalty determinations. |