Appeal against withdrawal of approval etc.U.K.
32(1)This paragraph applies if a CSOP scheme has been approved by the Inland Revenue and they—U.K.
(a)decide to withdraw approval of the scheme under paragraph 30, or
(b)decide not to approve an alteration in the scheme under paragraph 31.
(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.