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The Child Trust Funds Regulations 2004
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- UK Statutory Instruments
- 2004 No. 1450
- PART 3
- Regulation 28
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- 01/01/2005- Amendment
- 01/04/2009- Amendment
- 06/04/2012
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Account provider’s tax claims—supplementary provisionsU.K.
This section has no associated Explanatory Memorandum
28.—(1) Section 42 of the Management Act shall not apply to tax claims under these Regulations.
(2) No appeal shall lie from the Board’s decision on an interim tax claim.
(3) An appeal F1... from the Board’s decision on an annual tax claimF2... 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 tax claim or a notice under regulation 27(4) shall prejudice the decision on an annual tax claim.
(5) The provisions contained in Part 5 of the Management Act (appeals and other proceedings) shall apply to an appeal under paragraph (3) above [F3and, on an appeal that is notified to the tribunal, the tribunal] 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 necessary to give effect to the Board’s decision on an annual tax claim or to any variation of that decision on appeal.
(7) Claims under these Regulations shall be in such form and contain such particulars as the Board prescribe and, subject to regulation 32(1), shall be signed by the account provider, and forms prescribed for annual claims may require a report to be given by a person qualified for appointment as auditor of a company.
Textual Amendments
F1Words in reg. 28(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 127(2)(a)
F2Words in reg. 28(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 127(2)(b)
F3Words in reg. 28(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 127(3)
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