Regulation 17 Appeal against a refusal to accept a statementI1

If HMRC give notice under regulation 16(4), the manager of the transitional fund may appeal.

The notice of appeal must be given to HMRC within a period of 42 days beginning with the day on which the notice under regulation 16(4) is given.

On an appeal, the tribunal may uphold or quash the notice.

If the tribunal quashes the notice, this Chapter applies as if regulation 16(3) had never applied.