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The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 12
- Regulation 10
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Appeals against Board’s refusal to approve deposit-taker, or termination or alteration of approval
10.—(1) A deposit-taker to whom notice of the Board’s determination to refuse approval under regulation 6(5), or of termination or alteration of approval under regulation 8(3) or 9(1), has been given may appeal against such refusal, termination or alteration, as the case may be, by notice given to the Board within 30 days of the notice.
(2) The appeal shall be to the Special Commissioners.
(3) The like provisions as are contained in Part V of the Taxes Management Act 1970(1) shall apply to an appeal under this regulation, and on such an appeal—
(a)the jurisdiction of the Special Commissioners shall include jurisdiction to review any relevant decision taken by the Board under regulation 6, 7, 8 or 9, and
(b)the Special Commissioners shall confirm the notice unless they are satisfied that the notice ought to be quashed.
(1)
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