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
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.
F66
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