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Regulation 3 Prescribed manner of notice of appeal

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The prescribed manner of giving notice of appeal to the Inland Revenue under section 23(1) of the Child Trust Funds Act 2004 is as follows.

(2)

The notice must—

(a)

be given in writing,

(b)

contain sufficient information to identify the appellant and the decision against which the appeal is being made, and

(c)

be signed by or on behalf of the appellant.

(3)

In paragraph (2)(a) “writing” includes writing produced by electronic communications if those electronic communications are approved by the Commissioners of Inland Revenue.

(4)

In paragraph (2)(c) “signed”, where the notice is in writing produced by electronic communications, means authenticated in any manner approved by those Commissioners.