55 [Appeals: further provisions]
Finance Act 1996 (1996 c 8) | Legislation

55  [Appeals: further provisions]

(1)     . . .

(2)     . . .

[(3)     Subject to subsections (3A) and (3B), where an appeal under section 54 relates to a decision falling within section 54(1)(b) or (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has

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