Appeal against withdrawal of approval etc.U.K.
32(1)This paragraph applies if a CSOP scheme has been approved by [F1an officer of Revenue and Customs] and [F2the officer] —U.K.
(a)[F3decides] to withdraw approval of the scheme under paragraph 30, or
[F4(b)[F3decides] to refuse approval under paragraph 30(2)(aa).]
(2)The scheme organiser 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 was given to the scheme organiser.
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. 4 para. 32(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(v); S.I. 2005/1126, art. 2(2)(h)
F3Words in Sch. 4 para. 32(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 123(d); S.I. 2005/1126, art. 2(2)(h)
F4Sch. 4 para. 32(1)(b) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 17(5)
F5Words in Sch. 4 para. 32(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. 350
F6Words in Sch. 4 para. 32(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(h); S.I. 2005/1126, art. 2(2)(h)