389. Determination of claim for terminal loss.

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Taxes Consolidation Act, 1997 (No. 39)
Income Tax and Corporation Tax: The Main Provisions (ss. 32-531)
Part 12 Principal Provisions Relating to Loss Relief, Treatment of Certain Losses and Capital Allowances, and Group Relief (ss. 381-429)
Chapter 1 Income tax: loss relief (ss. 381-390)
389. Determination of claim for terminal loss.

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Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 21 March 2016 - onwards

Version 2 of 2

(1) A claim under section 385 shall be made to and determined by the inspector.

(2) A person aggrieved by a determination of the inspector under subsection (1) in relation to a claim by that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.

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