[59G Bringing of appeals]
Finance Act 1994 (1994 c 9) | Legislation

[59G  Bringing of appeals]

[(1)     An appeal under section 59 is to be made to the appeal tribunal before—

(a)     the end of the period of 30 days beginning with—

(i)     in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or

(ii)     in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or

(b)     if later, the end

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