Point in time view as at 17/07/2013.
Income Tax (Earnings and Pensions) Act 2003, Paragraph 82 is up to date with all changes known to be in force on or before 06 March 2025. 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.
82(1)If [F1an officer of Revenue and Customs] [F2refuses] to approve the plan, the company may appeal F3....U.K.
(2)The notice of appeal must be given to [F1an officer of Revenue and Customs] within 30 days after the date on which notice of [F4the] decision is given to the company.
(3)[F5If the appeal is notified to and allowed by the tribunal, the tribunal may direct] [F1an officer of Revenue and Customs] to approve the plan with effect from a date specified by the [F6tribunal].
(4)The date so specified must not be earlier than that of the application for approval.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)
F2Word in Sch. 2 para. 82(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 121(b); S.I. 2005/1126, art. 2(2)(h)
F3Words in Sch. 2 para. 82(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. 341(2)
F4Words in Sch. 2 para. 82(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(3)(b); S.I. 2005/1126, art. 2(2)(h)
F5Words in Sch. 2 para. 82(3) 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. 341(3)(a)
F6Word in Sch. 2 para. 82(3) 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. 341(3)(b)
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