211Restriction of right to appeal against Commissioners' approvalU.K.
This section has no associated Explanatory Notes
(1)In subsection (2)—
“appeal” means an appeal by virtue of any provision of—
(a)TMA 1970, or
(b)Schedule 18 to FA 1998 (company tax returns and related matters), and
“approved determination” means a determination that, for the purposes of section 210(2) or (4), has been approved by the Commissioners.
(2)The matters that may be questioned on so much of an appeal as relates to an approved determination do not include the Commissioners' approval.
(3)Subsection (2) does not apply so far as the grounds for questioning the approval are the same as the grounds for questioning the determination.
(4)In this section “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.