Saving Gateway Accounts Act 2009

24 Exercise of rights of appeal

(1) Notice of an appeal under section 23 must be given to the Commissioners within 30 days after the date on which notice of the decision was given.

(2) Notice of a tax appeal or a Northern Ireland appeal must—

(a) specify the grounds of appeal;

(b) be given in writing;

(c) contain sufficient information to identify the appellant and the decision against which the appeal is being made; and

(d) be signed, or authenticated in another way approved by the Commissioners, by or on behalf of the appellant.

(3) In subsection (2)—

• “tax appeal” means an appeal in any part of the United Kingdom against a requirement to account for an amount under regulations made under section 14;

• “Northern Ireland appeal” means an appeal in Northern Ireland against any other requirement or decision.

(4) Regulations may apply any provision of an enactment specified in subsection (5), with or without modifications, to an appeal under section 23.

(5) Those enactments are—

(a) Part 5 of the Taxes Management Act 1970 (c. 9) (tax appeals);

(b) the Social Security Act 1998 (c. 14) (social security appeals: Great Britain);

(c) the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland);

(d) the Tribunals, Courts and Enforcement Act 2007 (c. 15).

(6) An order may add an enactment to the list in subsection (5), remove an enactment from the list or amend an entry in the list.