# The Authorised Investment Funds (Tax) Regulations 2006, Regulation 69Z38: Appeal against termination notice

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

(1) An open-ended investment company to which a termination 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 termination 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 termination notice.
(4) If the tribunal decides that it was, the tribunal must confirm the notice.
(5) If the tribunal decides that it was not, the tribunal must set aside the notice.

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Source: https://www.legislation.gov.uk/uksi/2006/964/regulation/69Z38 (the official version)
Page: https://openlegislation.uk/authorised-investment-funds-tax-regulations-2006/regulation-69Z38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.