An appeal may be brought against any conclusion stated or amendment made by, or any decision contained in, a closure notice1, by notice in writing given within 30 days of the date on which the closure notice was issued, to the officer of Revenue and Customs by whom the closure notice was given2. On an appeal against an amendment made by a closure notice, if an appeal is notified to the tribunal3, the tribunal may vary that amendment whether or not the variation is to the advantage of the appellant
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