{
  "url": "https://openlegislation.uk/individual-savings-account-regulations-1998/schedule/paragraph-16",
  "json_url": "https://openlegislation.uk/individual-savings-account-regulations-1998/schedule/paragraph-16.json",
  "legislation": "uksi/1998/1870",
  "legislation_title": "The Individual Savings Account Regulations 1998",
  "legislation_url": "https://openlegislation.uk/individual-savings-account-regulations-1998",
  "path": "schedule/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Appeals",
  "text": "(1) This paragraph applies to a review or appeal in respect of a decision made or notification given by the Board under any of paragraphs 3 (rejection of government bonus claim), 10 (purchase failure), 12 (recoupment of government bonus), 14 (withdrawal charges) and 15(1) (payments and interest).\n(2) Notice of an appeal must be given to the Board within 30 days after the date on which notice of the decision or other notification was given.\n(3) Notice of an appeal must—\n(a) specify the grounds of appeal;\n(b) be given in writing;\n(c) contain sufficient information to identify the appellant and the decision against which the appeal is being made; and\n(d) be signed, or authenticated in another way approved by the Board, by or on behalf of the appellant.\n(4) Sections 49, 49A to 49I and 54 of the Management Act apply in relation to proceedings for a review and appeal.\n(5) The following provisions apply where a person is appealing to the Tribunal.\n(6) The Tribunal must either—\n(a) dismiss the appeal, or\n(b) quash the whole or part of the decision to which the appeal relates.\n(7) The Tribunal may act as mentioned in sub-paragraph (6)(b) only to the extent that it is satisfied that the decision was wrong on one or more of the following grounds—\n(a) that the decision was based, wholly or partly, on an error of fact;\n(b) that the decision was wrong in law.\n(8) If the Tribunal quashes the whole or part of a decision, it may either—\n(a) refer the matter back to the Board with a direction to reconsider and make a new decision in accordance with its ruling, or\n(b) substitute its own decision for that of the Board.\n(9) The Tribunal may not direct the Board to take any action which they would not otherwise have the power to take in relation to the decision.\n(10) A decision of the Tribunal made by virtue of this section has the same effect as, and may be enforced in the same manner as, a decision of the Board.\n(11) In this paragraph “the Tribunal” means the First-tier Tribunal, or when determined by or under Tribunal Procedure Rules, the Upper Tribunal.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Schedule inserted (6.4.2017) by The Individual Savings Account (Amendment No. 2) Regulations 2017 (S.I. 2017/466), regs. 1, 31"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2026/1130",
      "affecting_title": "The Individual Savings Account (Amendment) (No. 3) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1870/schedule/paragraph/16",
    "retrieved_at": "2026-10-29T11:24:14.041613+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."
}