SCHEDULES

SCHEDULE 4Approved CSOP schemes

Part 7Approval of schemes

Appeal against refusal of approval

29

1

If F1an officer of Revenue and CustomsF2refuses to approve the scheme, the scheme organiser may appeal F4....

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 officer's decision was given to the scheme organiser.

3

F5If the appeal is notified to and allowed by the tribunal, the tribunal may directF1an officer of Revenue and Customs to approve the scheme 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.