Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 5 Employment income: deductions allowed from earnings

Chapter 2 Deductions for employee’s expenses

Fees and subscriptions

345 Decisions of the Inland Revenue under section 344

(1) The Inland Revenue may by notice to the body in question—

(a) withdraw an approval given under section 344, and

(b) withdraw or vary a determination made under that section,

to take account of any change in circumstances.

(2) A body aggrieved by a decision of the Inland Revenue under section 344 or subsection (1) may appeal 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 body.