Version Superseded: 10/07/2003
Point in time view as at 06/04/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Appeal against withdrawal of approval etc. is up to date with all changes known to be in force on or before 09 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.
44(1)This paragraph applies if an SAYE option scheme has been approved by the Inland Revenue and they—U.K.
(a)decide to withdraw approval of the scheme under paragraph 42, or
(b)decide not to approve an alteration in the scheme under paragraph 43.
(2)The scheme organiser 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 was given to the scheme organiser.
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