# Finance Act 1989, Paragraph 8

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

(1) Section 182 (appeals) shall be amended as follows.
(2) In subsection (1) after paragraph (b) there shall be inserted—
“(bb) against a refusal by the Board of an application under section 177B(3);”.
(3) After subsection (1) there shall be inserted—
“(1A) An appeal to the Special Commissioners may be made by the personalrepresentatives of a scheme employer against a refusal by the Board of anapplication under section 177A.”
(4) In subsection (2) for the words “scheme employer” there shall besubstituted the word “appellant”.

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Source: https://www.legislation.gov.uk/ukpga/1989/26/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-1989/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.