Claims: supplementary provisions12

1

Section 42 of TMA 197011 (procedure for making claims) shall not apply to a claim under these Regulations.

2

No appeal shall lie from the decision of an officer of Revenue and Customs on an interim claim.

3

An appeal shall lie to the Special Commissioners from the decision of an officer of Revenue and Customs on an annual claim, and the appeal shall be brought by giving written notice to the officer within 30 days of receipt of written notice of the decision.

4

No payment made or other thing done on or in relation to an interim claim shall prejudice the decision on an annual claim.

5

Part 5 of TMA 1970 (appeals and other proceedings) shall apply to an appeal under paragraph (3) 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 decision of an officer of Revenue and Customs on an annual claim, or to any variation of that decision on appeal.

7

Claims under these Regulations must—

a

contain such information and be in such form as the Commissioners for Her Majesty’s Revenue and Customs may prescribe (and forms prescribed for annual claims may require a report to be given by the scheme administrator’s auditor);

b

contain declarations to the effect that—

i

sufficient records in respect of the scheme are maintained so as to enable the requirements of these Regulations to be satisfied, and

ii

the information contained in the claim (including the declaration referred to in paragraph (i)) is correct; and

c

be signed by the scheme administrator or an individual in the service of the scheme administrator authorised by him .