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The Personal Equity Plan Regulations 1989
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- UK Statutory Instruments
- 1989 No. 469
- Regulation 21
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Plan manager’s returns and claims—supplementary provisions
21.—(1) Section 42 of the Management Act(1) shall not apply to claims under these Regulations.
(2) No appeal shall lie from the Board’s decision on an interim claim.
(3) An appeal shall be to the Special Commissioners from the Board’s decision on an annual claim, and the appeal shall be brought by giving notice to the Board within 30 days of receipt of notice of the decision.
(4) No payment or repayment made or other thing done on or in relation to an interim claim or a notice under regulation 20(4) shall prejudice the decision on an annual claim.
(5) The like provisions as are contained in Part V of the Management Act (appeals and other proceedings) shall apply to an appeal under paragraph (3) above, and on an appeal the Special Commissioners may vary the decision appealed against whether or not the variation is to the advantage of the appellant.
(6) All such assessments, payments and repayments shall be made as are necessary to give effect to the Board’s decision on an annual claim or to any variation of that decision on appeal.
(7) Returns and claims under these Regulations shall be in such form and contain such particulars as the Board prescribe and shall be signed by the plan manager; and forms prescribed for annual claims may require a report to be given by a person qualified for appointment as auditor of a company.
(1)
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