Appeal against refusal to accept noticeU.K.
This section has no associated Explanatory Memorandum
7.—(1) The individual may appeal against a refusal by HMRC to accept the paragraph 1 notice.
(2) The notice of appeal must be given to HMRC before the end of the period of 30 days beginning with the day on which the refusal to accept the paragraph 1 notice was given.
(3) Where an appeal under this regulation is notified to the tribunal, the tribunal must determine whether HMRC were entitled to take the view that the notice did not satisfy the requirements in regulation 4.
(4) If the tribunal allows the appeal, the tribunal may direct HMRC to accept the paragraph 1 notice and issue a certificate to the individual.
Commencement Information
I1Reg. 7 in force at 18.8.2014, see reg. 1