# The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987, Regulation 9: Claims: supplementary provisions


(1) Section 42 of the Taxes Management Act 1970 (procedure for making claims) shall not apply to a claim under these Regulations.
(2) No appeal shall lie from the Board’s decision on an interim claim.
(3) An appeal shall be to the Special Commissioners from the Board’s decision on an annual claim, and the appeal shall be brought by giving written notice to the Board within 30 days of receipt of written notice of the decision.
(4) No payment made or other thing done on or in relation to an interim claim shall prejudice the decision on an annual claim.
(5) Part V of the Taxes Management 1970 (appeals and other proceedings) shall apply to an appeal under paragraph (3), and on an appeal the Special Commissioners may vary the decision appealed against whether or not the variation is to the advantage of the appellant.
(6) All such assessments, payments and repayments shall be made as are necessary to give effect to the Board’s decision on an annual claim, or to any variation of that decision on appeal.
(7) Claims under these Regulations —
(a) shall contain such information and be in such form as the Board may prescribe (and forms prescribed for annual claims may require a report to be given by the scheme administrator’s auditor);
(b) shall contain declarations to the effect that —
(i) sufficient records in respect of the scheme are maintained so as to enable the requirements of these Regulations to be satisfied, and
(ii) the information contained in the claim (including the declaration referred to in paragraph (i)) is correct; and
(c) shall be signed by the scheme administrator or by an authorised representative in the service of the scheme administrator.

---
Source: https://www.legislation.gov.uk/uksi/1987/1749/regulation/9 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-regulations-1987/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.