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Corporation Tax Act 2010

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Changes over time for: Section 671

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Point in time view as at 31/01/2013.

Changes to legislation:

Corporation Tax Act 2010, Section 671 is up to date with all changes known to be in force on or before 04 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. Help about Changes to Legislation

671AppealsU.K.
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(1)A club may appeal against a decision of any officer of Revenue and Customs in relation to its application, or registration, as a registered club.

(2)Notice of the appeal must be given in writing to an officer of Revenue and Customs within 30 days of the date of the notification under section 670.

(3)The notice must specify the grounds of the appeal.

(4)If the appeal is against a refusal to register the club, or a decision to register it with effect from a particular date, the tribunal may (if not dismissing the appeal)—

(a)direct that the club is to be registered with effect from a specified date, or

(b)send the matter back to any officer of Revenue and Customs for reconsideration.

(5)If the appeal is against a decision to cancel the registration of the club, or to do so with effect from a particular date, the tribunal may (if not dismissing the appeal)—

(a)revoke the cancellation,

(b)direct that the cancellation is to have effect from a specified date, or

(c)send the matter back to any officer of Revenue and Customs for reconsideration.

(6)The provisions of TMA 1970 relating to appeals under the Taxes Acts (within the meaning of TMA 1970) apply to an appeal under this section as they apply to those appeals.

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