This section has no associated Explanatory Notes
85(1)This paragraph applies if a SIP has been approved by the Inland Revenue and they decide—U.K.
(a)to withdraw approval of the plan, or
(b)to refuse approval under paragraph 84(1)(b) (approval of alteration of plan or plan trust), or
(c)to give a direction under paragraph 11 of Schedule 4AA to ICTA (withdrawal of corporation tax deductions on withdrawal of approval).
(2)The company may appeal against the decision to the Special Commissioners.
(3)The notice of appeal must be given to the Inland Revenue within 30 days after the date on which notice of their decision is given to the company.