[54G Bringing of appeals]
Finance Act 1996 (1996 c 8) | Legislation

[54G  Bringing of appeals]

[(1)     An appeal under section 54 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

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