SCHEDULES
C1SCHEDULE 27 DISTRIBUTING FUNDS M1
Annotations:
Modifications etc. (not altering text)
Marginal Citations
M1
Source—[1984 Sch.19; 1986 s.50; 1987 (No.2) s.66]
PART III CERTIFICATION PROCEDURE
Appeals
16
1
An appeal to the Special Commissioners—
a
against such a determination as is referred to in paragraph 15(3) above, or
b
against a notification under paragraph 15(4) above,
may be made by the offshore fund or by a trustee or officer thereof on behalf of the fund, and shall be so made by notice specifying the grounds of appeal and given to the Board within 90 days of the date of the notice under paragraph 15(3) or (4), as the case may be.
2
The jurisdiction of the Special Commissioners on an appeal under this paragraph shall include jurisdiction to review any decision of the Board which is relevant to a ground of the appeal.
Sch. 27 applied (with modifications) (22.10.2004 with effect in accordance with reg. 1(2) of the affecting S.I.) by The Offshore Funds Regulations 2004 (S.I. 2004/2572), regs. 1(1), 4