[33F Bringing of appeals]
Finance Act 2003 (2003 c 14) | Legislation

[33F  Bringing of appeals]

[(1)     An appeal under section 33 is to be made to the appeal tribunal before—

(a)     the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or

(b)     if later, the end of the relevant period (within the meaning of section 33C).

(2)     But that is subject to subsections (3) to (5).

(3)

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