Tax credit certificate submission: appeals must include original certificate and be prioritised for prompt disposal.

Appeals under paragraph 5 of the Tax Credit Certificate (Corporation Tax) Scheme must be filed with the order appealed against and, where a certificate was granted, the original tax credit certificate, which the Commissioner will retain until disposal; the Board requires these company appeals to be given priority and disposed of preferably within one month, and pending appeals to be completed within one month of this instruction.

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