[236F Suspension of stop notice pending appeal]
Finance Act 2014 (2014 c 26) | Legislation

[236F  Suspension of stop notice pending appeal]

[(1)     A person who makes an appeal under section 236E may make a suspension request.

(2)     A “suspension request” is a request that a stop notice which is the subject of an appeal under that section is to cease to have effect in relation to the person making the request until the appeal has been determined, withdrawn or otherwise disposed of.

(3)     A suspension request must—

(a)     be

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