SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 7Notification of option to inland revenue
Appeals
50
1
The employer company may appeal against a decision of F1an officer of Revenue and Customs —
a
that notice of the grant of the option was not given in accordance with paragraph 44, or
b
that the requirements of this Schedule are not met in relation to the option.
2
An individual may appeal against a decision of F1an officer of Revenue and Customs that the individual does not meet the requirement of paragraph 26 (commitment of working time).
3
Notice of the appeal must be given to F1an officer of Revenue and Customs within 30 days after the date when the closure notice is given to the appellant.
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