# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69T: Appeal against quashing notice

Extent: E+W+S+N.I.

(1) A person to whom a quashing notice is given may appeal ....
(2) The notice of appeal must be given to HM Revenue and Customs within a period of 28 days beginning with the day on which the quashing notice is given.
(3) On an appeal that is notified to the tribunal, the tribunal shall determine whether it was just and reasonable for HM Revenue and Customs to give the quashing notice.
(4) If the tribunal allows the appeal—
(a) the tribunal may direct that this Part shall apply to the open-ended investment company (or, as the case may be to the proposed open-ended investment company), and
(b) the tribunal may specify the date from which this Part shall so apply.
(5) The date mentioned in paragraph (4)(b)—
(a) must not be earlier than the beginning of the specified accounting period if an existing company notice has been given, and
(b) must not be earlier than the date of incorporation and authorisation if a future company notice has been given.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69T (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69T
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.