F1SCHEDULE 4Procedure in financial sanctions cases

Annotations:
Amendments (Textual)

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.