# Finance Act 2004, Section 170: Appeal against decision to exclude recognised overseas pension scheme

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

(1) This section applies where a recognised overseas pension scheme is excluded from being a qualifying recognised overseas pension scheme by a decision of the Inland Revenue under section 169(5).
(2) The scheme manager may appeal against the decision.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the notification of the decision was given.
(6) On an appeal that is notified to the tribunal, the tribunal must consider whether the recognised overseas pension scheme ought to have been excluded from being a qualifying recognised overseas pension scheme.
(7) If the tribunal decides that the recognised overseas pension scheme ought to have been excluded from being a qualifying recognised overseas pension scheme, the tribunal must dismiss the appeal.
(8) If the tribunal decides that the recognised overseas pension scheme ought not to have been excluded from being a qualifying recognised overseas pension scheme, the recognised overseas pension scheme is to be treated as having remained a qualifying recognised overseas pension scheme (but subject to any further appeal ...).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/170 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-170
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.