345Decisions of [F1an officer of Revenue and Customs] under section 344U.K.
(1)[F1An officer of Revenue and Customs] may by notice to the body in question—
(a)withdraw an approval given under section 344, and
(b)withdraw or vary a determination made under that section,
to take account of any change in circumstances.
(2)A body aggrieved by a decision of [F1an officer of Revenue and Customs] under section 344 or subsection (1) may appeal F2....
(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 their decision was given to the body.
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 s. 345(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. 337