Any person in respect of whom a charge has been heard summarily1, and a finding that the charge has been proved has been recorded, may appeal to the Summary Appeal Court2 against the finding or against any punishment awarded or against both3. Any appeal must be brought: (1) within the period of 14 days beginning with the date on which the punishment was awarded ('the initial period'); or (2) within such longer period as the court may allow by leave given before the end of the initial period4. The court may at any later time give leave for an appeal to be brought5. A person may apply to extend the period of time for bringing an appeal6 and for leave to bring an appeal out of
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Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to the gains and losses of intangible fixed assets. Note, however, that certain intangible fixed assets are excluded from the regime, see Practice Note: Excluded intangible fixed
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