SCHEDULES
SCHEDULE 18Relief for community amateur sports clubs
Part 5Registration
13Appeals
1
An appeal to the General Commissioners may be brought against a decision of the Inland Revenue under paragraph 11.
2
Notice of an appeal under this paragraph must be given—
a
in writing,
b
within 30 days of the date of the notification under paragraph 11(4),
c
to the Inland Revenue.
3
The notice of appeal must specify the grounds of appeal.
4
On the hearing of the appeal the Commissioners may allow the appellant to put forward grounds not specified in the notice, and take them into consideration, if satisfied that the omission was not wilful or unreasonable.
5
Where the appeal is against a refusal to register a club, or against a decision to register it with effect from a particular date, the Commissioners (if they do not dismiss the appeal) may either—
a
direct that the club be registered with effect from a specified date, or
b
remit the matter to the Inland Revenue for reconsideration.
6
Where the appeal is against a decision to terminate the registration of a club, or to do so with effect from a particular date, the Commissioners (if they do not dismiss the appeal) may either—
a
rescind the termination,
b
direct that the termination have effect from a specified date, or
c
remit the matter to the Inland Revenue for reconsideration.
7
The provisions of the Taxes Management Act 1970 (c. 9) relating to appeals under the Taxes Acts shall apply to an appeal under this paragraph as they apply to those appeals.