# The Offshore Funds (Tax) Regulations 2009, Regulation 115: Appeal against exclusion from the reporting fund regime


(1) If HMRC give notice to a fund under regulation 114(3) (an “exclusion notice”), the fund may appeal.
(2) The notice of appeal must be given to HMRC within a period of 42 days beginning with the day on which the exclusion notice is given.
(3) On an appeal, the tribunal may uphold or quash the exclusion notice.

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Source: https://www.legislation.gov.uk/uksi/2009/3001/regulation/115 (the official version)
Page: https://openlegislation.uk/offshore-funds-tax-regulations-2009/regulation-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.