Revenue Note for Guidance

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Revenue Note for Guidance

948 Appeals against amount of income tax deducted under Schedule E

This section provides for the right of appeal for those charged to tax under Schedule E. Where an appeal arises, the full appeals machinery, including provision for the rehearing of an appeal and a statement of a case to the High Court, is to apply as it applies in the case of Schedule D.

Relevant Date: Finance Act 2021