A person who appeals to the Special Commissioners against the Board’s refusal to certify a contract under section 56, or a standard form or standard variation under regulation 15, or against the revocation by the Board of a certification under section 56, shall do so within 30 days after notice of the Board’s refusal or revocation, as the case may be, has been given to him.

The like provisions as are contained in Part V of the Taxes Management Act 1970 shall apply to an appeal and the Special Commissioners shall on appeal to them confirm the refusal or revocation unless they are satisfied that the refusal or revocation ought to be quashed.