Point in time view as at 17/07/2013.
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 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.
44(1)This paragraph applies if an SAYE option scheme has been approved by [F1an officer of Revenue and Customs] and [F2the officer] —U.K.
(a)[F3decides] to withdraw approval of the scheme under paragraph 42, or
[F4(b)[F3decides] to refuse approval under paragraph 42(2)(aa).]
(2)The scheme organiser may appeal against the decision F5....
(3)The notice of appeal must be given to [F1an officer of Revenue and Customs] within 30 days after the date on which notice of [F6the officer's] decision was given to the scheme organiser.
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)
F2Words in Sch. 3 para. 44(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(1)(q); S.I. 2005/1126, art. 2(2)(h)
F3Word in Sch. 3 para. 44(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 122(d); S.I. 2005/1126, art. 2(2)(h)
F4Sch. 3 para. 44(1)(b) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 21 para. 12(5)
F5Words in Sch. 3 para. 44(2) 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. 346
F6Words in Sch. 3 para. 44(3) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(e); S.I. 2005/1126, art. 2(2)(h)
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