Part 3Income tax, corporation tax and capital gains tax

Chapter 3Construction industry scheme

Registration of sub-contractors

67Registration for gross payment: appeals

(1)

A person aggrieved by—

(a)

the refusal of an application for registration for gross payment, or

(b)

the cancellation of his registration for gross payment,

may by notice appeal F1....

(2)

The notice must be given to the Board of Inland Revenue within 30 days after the refusal or cancellation.

(3)

The notice must state the person’s reasons for believing that—

(a)

the application should not have been refused, or

(b)

his registration for gross payment should not have been cancelled.

(4)

The jurisdiction of the F2tribunal on such an appeal F3that is notified to the tribunal shall include jurisdiction to review any relevant decision taken by the Board of Inland Revenue in the exercise of their functions under section 63, 64, 65 or 66.

(5)

Where a person appeals against the cancellation of his registration for gross payment by virtue of a determination under section 66(1), the cancellation of his registration does not take effect until whichever is the latest of the following—

(a)

the abandonment of the appeal,

(b)

the determination of the appeal by the F4tribunal, or

(c)

the determination of the appeal by the F5Upper Tribunal or a court.

F6(6)

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