Modifications etc. (not altering text)
C1Sch. 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
Marginal Citations
M1Source—[1984 Sch.19; 1986 s.50; 1987 (No.2) s.66]
16(1)An appeal F1. . . —
(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 F2. . . 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 [F3tribunal] 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.
Textual Amendments
F1Words in Sch. 27 para. 16(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(2)
F2Words in Sch. 27 para. 16(1) repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(8), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)
F3Word in Sch. 27 para. 16(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(3)