[F1Appeal against refusal of application to amend a statementU.K.
This section has no associated Explanatory Memorandum
56B.—(1) If HMRC reject an application the manager may appeal.
(2) The notice of appeal must be given to HMRC within a period of 42 days beginning with the day on which the notice rejecting the application is given.
(3) On an appeal, the tribunal may uphold or quash the rejection of the application.
(4) If the tribunal quashes the rejection of the application, this Part applies as if HMRC had accepted the application.]
Textual Amendments
F1Pt. 3 Ch. 2A inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Offshore Funds (Tax) (Amendment) Regulations 2011 (S.I. 2011/1211), regs. 1(1), 8