The Income Tax (Purchased Life Annuities) Regulations 2008

Appeals against decisions of the Commissioners

20.—(1) A non-United Kingdom insurer to whom notice has been given of a decision of the Commissioners—

(a) refusing to approve a person nominated as tax representative;

(b) withdrawing their approval of a person nominated as tax representative;

(c) appointing a person as tax representative;

(d) that arrangements made under regulation 18 are no longer in force;

(e) refusing to agree to release the insurer from the requirement that there be a tax representative; or

(f) to withdraw from their agreement to release the insurer from the requirement to have a tax representative,

may appeal against the decision contained in that notice by giving notice in writing to the Commissioners within the period of 30 days after the date of the notice of the decision in question.

(2) A person who has been appointed to be the tax representative of a non-United Kingdom insurer under regulation 12(1) may appeal against the decision contained in that notice by giving notice to the Commissioners within the period of 30 days after the date of the notice of the decision sought to be appealed.

(3) An appeal under paragraph (1) or (2) is to the Special Commissioners.

(4) The provisions in Part 5 of the Taxes Management Act 1970(1) (appeals and other proceedings) and in regulations made under sections 56B to 56D of that Act apply to an appeal under this regulation and the Special Commissioners must, on appeal to them, confirm the decision contained in the notice unless they are satisfied that it ought to be quashed.

(5) Where a non-United Kingdom insurer appeals against a decision of the Commissioners referred to in paragraph (1)(a), (b), (d), (e) or (f), and the decision is confirmed on appeal, the period of 3 months within which another person must be nominated as tax representative does not begin to run until such time as there is no possibility of a further appeal against that decision.

(6) Where a non-United Kingdom insurer appeals against a decision of the Commissioners appointing a person as tax representative, or the person appointed by the Commissioners to be the tax representative of a non-United Kingdom insurer appeals against the decision to appoint, the date of the appointment of that person is the first date on which there is no possibility of a further appeal against that decision.

(7) Where a non-United Kingdom insurer appeals against a decision of the Commissioners referred to in paragraph (1)(a) and the decision of the Commissioners is quashed on appeal, the date of the appointment of the person nominated as the tax representative of the non-United Kingdom insurer is the first date on which there is no possibility of a further appeal against the decision quashing the decision of the Commissioners.

(1)

1970 c. 9