F1SCHEDULE 4Procedure in financial sanctions cases
Notice of Appeal2
1
A notice of appeal must be made in writing and received by the Upper Tribunal no later than 28 days after notice was given of the decision under challenge.
2
The notice of appeal must state—
a
the name and address of the appellant;
b
the name and address of the appellant’s representative (if any);
c
if no representative is named under sub-paragraph (b), an address where documents for the appellant may be sent or delivered;
d
details (including the full reference) of the decision challenged; and
e
the grounds on which the appellant relies.
3
The appellant must provide with the notice of appeal a copy of—
a
any written record of the Treasury’s decision under section 147(3) of the 2017 Act;
b
any written record of the Minister’s decision under section 147(4) of the 2017 Act;
c
any separate written statement of reasons for either of those decisions.
4
If the appellant provides the notice of appeal to the Upper Tribunal later than the time required by sub-paragraph (1) or by an extension of time allowed under rule 5(3)(a) (power to extend time)—
a
the notice of appeal must include a request for an extension of time and the reason why the notice of appeal was not provided in time; and
b
unless the Upper Tribunal extends time for the application under rule 5(3)(a) (power to extend time) the Upper Tribunal must not admit the notice of appeal.
5
At the same time as it sends the notice to the Upper Tribunal, the appellant must send a copy of the notice and any accompanying documents to the respondent.
Sch. 4 inserted (27.7.2017) by The Tribunal Procedure (Amendment) Rules 2017 (S.I. 2017/723), rules 1, 13