Point in time view as at 03/08/2005.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Appeal against refusal of approval 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.
29(1)If [F1an officer of Revenue and Customs] [F2refuses] to approve the scheme, the scheme organiser 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 officer's] decision was given to the scheme organiser.
(3)If the Special Commissioners allow the appeal, they may direct [F1an officer of Revenue and Customs] to approve the scheme 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. 4 para. 29(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 123(b); S.I. 2005/1126, art. 2(2)(h)
F3Words in Sch. 4 para. 29(2) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 103(2)(g); S.I. 2005/1126, art. 2(2)(h)
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