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Paragraph 50

United Kingdom

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

(1)

The employer company may appeal against a decision of F1an officer of Revenue and Customs —

(a)

that notice of the grant of the option was not given in accordance with paragraph 44, or

(b)

that the requirements of this Schedule are not met in relation to the option.

(2)

An individual may appeal against a decision of an officer of Revenue and Customs that the individual does not meet the requirement of paragraph 26 (commitment of working time).

(3)

Notice of the appeal must be given to an officer of Revenue and Customs within 30 days after the date when the closure notice is given to the appellant.

F2(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)

F2

Sch. 5 para. 50(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 354

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)