SCHEDULES

SCHEDULE 4 U.K. Approved CSOP schemes

Part 7 U.K. Approval of schemes

Appeal against refusal of approval U.K.

29 (1) If [F1 an officer of Revenue and Customs] [F2 refuses] to approve the scheme, the scheme organiser may appeal to the Special Commissioners. U.K.

(2) The notice of appeal must be given to [F1 an officer of Revenue and Customs] within 30 days after the date on which notice of [F3 the officer's] decision was given to the scheme organiser.

(3) If the Special Commissioners allow the appeal, they may direct [F1 an 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

F1 Words 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)

F2 Word 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)

F3 Words 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)