Appeal against withdrawal of approvalU.K.
85(1)This paragraph applies if a SIP has been approved by [F1an officer of Revenue and Customs] and [F2the officer] [F3decides] —U.K.
(a)to withdraw approval of the plan, or
(b)to refuse approval under paragraph 84(1)(b) (approval of alteration of plan or plan trust), or
(c)to give a direction under [F4section 998 of CTA 2009] (withdrawal of corporation tax deductions on withdrawal of approval).
(2)The company may appeal against the decision F5....
(3)The notice of appeal must be given to [F1an officer of Revenue and Customs] within 30 days after the date on which notice of [F6the officer's] decision is given to the company.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Words in Sch. 2 para. 85(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(l); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 2 para. 85(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(c); S.I. 2005/1126, art. 2(2)(h)
F4Words in Sch. 2 para. 85(1)(c) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 557 (with Sch. 2 Pts. 1, 2)
F5Words in Sch. 2 para. 85(2) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 342
F6Words in Sch. 2 para. 85(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(b); S.I. 2005/1126, art. 2(2)(h)