The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006

Appeal against refusal to issue certificate

14.—(1) This regulation applies if there is a dispute as to whether the Revenue and Customs are entitled to take the view that there are obvious errors or omissions in the notification (whether errors of principle, arithmetical mistakes or otherwise).

(2) The individual may require the Revenue and Customs to give notice of their decision to refuse to issue a certificate.

(3) If the Revenue and Customs give notice of their decision to refuse to issue a certificate, the individual may appeal to the Commissioners.

(4) The appeal is to the General Commissioners, except that the individual may elect (in accordance with section 46(1) of the Taxes Management Act 1970) to bring the appeal before the Special Commissioners instead of the General Commissioners.

(5) The notice of appeal must be given to the Revenue and Customs within 30 days after the day on which notice of their decision is given to the individual.

(6) On an appeal, the Commissioners shall determine whether the Revenue and Customs were entitled to take the view that there were obvious errors or omissions in the notification (whether errors of principle, arithmetical mistakes or otherwise).

(7) If the Commissioners allow the appeal, they may direct the Revenue and Customs to issue a certificate to the individual with effect from a date specified by the Commissioners.