{
  "url": "https://openlegislation.uk/child-trust-funds-non-tax-appeals-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/child-trust-funds-non-tax-appeals-regulations-2005/regulation-3.json",
  "legislation": "uksi/2005/191",
  "legislation_title": "The Child Trust Funds (Non-tax Appeals) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/child-trust-funds-non-tax-appeals-regulations-2005",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Prescribed manner of notice of appeal",
  "text": "(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.\n(2) The notice must—\n(a) be given in writing,\n(b) contain sufficient information to identify the appellant and the decision against which the appeal is being made, and\n(c) be signed by or on behalf of the appellant.\n(3) In paragraph (2)(a) “writing” includes writing produced by electronic communications if those electronic communications are approved by the Commissioners of Inland Revenue.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2008/2683",
      "affecting_title": "The Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/191/regulation/3",
    "retrieved_at": "2026-10-29T05:10:58.710162+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}