Appeal against refusal of approvalU.K.
82(1)If [F1an officer of Revenue and Customs] [F2refuses] to approve the plan, the company may appeal to the Special Commissioners.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 [F3the] decision is given to the company.
(3)If the Special Commissioners allow the appeal, they may direct [F1an officer of Revenue and Customs] to approve the plan with effect from a date specified by the Commissioners.
(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(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)