Revenue Note for Guidance

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Revenue Note for Guidance

389 Determination of claim for terminal loss

A claim for terminal loss relief shall be made to and determined by an inspector.

A person who is not satisfied with the determination of the inspector may appeal the determination by notice in writing to the Appeal Commissioners. An appeal must be made within 30 days of the date of the notice of the determination. The Appeal Commissioners will hear and determine an appeal in the manner provided for in Part 40A.

Relevant Date: Finance Act 2021