Version Superseded: 18/04/2005
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Appeal against refusal of approval is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
82(1)If the Inland Revenue refuse to approve the plan, the company may appeal to the Special Commissioners.U.K.
(2)The notice of appeal must be given to the Inland Revenue within 30 days after the date on which notice of their decision is given to the company.
(3)If the Special Commissioners allow the appeal, they may direct the Inland Revenue to approve the plan with effect from a date specified by the Commissioners.
(4)The date so specified must not be earlier than that of the application for approval.
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