[48 Application to appeals and other proceedings]
Taxes Management Act 1970 (1970 c 9) | Legislation

[48  Application to appeals and other proceedings]

[(1)     In the following provisions of this Part of this Act, unless the context otherwise requires—

(a)     “appeal” means any appeal under the Taxes Acts;

(b)     a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal

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