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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- SCHEDULE 3A
- Part III
- Approved persons
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Changes over time for: Cross Heading: Approved persons
Version Superseded: 01/04/2009
Alternative versions:
- 01/05/1995- Amendment
- 23/01/2003
Point in time - 01/04/2009- Amendment
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Point in time view as at 23/01/2003.
Changes to legislation:
Taxes Management Act 1970, Cross Heading: Approved persons is up to date with all changes known to be in force on or before 23 December 2024. 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.
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[F1 Approved personsU.K.
Textual Amendments
F1Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2
4(1)The first condition is that the transmission must be made by a person approved by the Board.U.K.
(2)A person seeking approval under this paragraph shall be given notice of the grant or refusal of approval.
(3)A person may be approved for the purpose of transmitting the information—
(a)on behalf of another person or other persons; or
(b)on his own behalf.
(4)An approval under this paragraph may be withdrawn by notice with effect from such date as may be specified in the notice.
(5)A notice refusing or withdrawing an approval shall state the grounds for the refusal or withdrawal.
(6)A person who is refused approval or whose approval is withdrawn may appeal to the Special Commissioners against the refusal or withdrawal.
(7)The appeal shall be made by notice given to the Board before the end of the period of 30 days beginning with the day on which notice of the refusal or withdrawal was given to the appellant.
(8)The Special Commissioners shall not allow the appeal unless it appears to them that, having regard to all the circumstances, it is unreasonable for the approval to be refused or (as the case may be) withdrawn.
(9)If the Special Commissioners allow an appeal by a person who has been refused approval, they shall specify the date from which the approval is to have effect.]
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