Regulation 6 Appeals

(1)

Where the Board withdraw an approval by notice under regulation 5(1) the applicant for approval may appeal to the Special Commissioners against the withdrawal.

(2)

An appeal under this regulation shall be made by written notice stating the grounds for the appeal and given to the Board before the end of the period of 30 days beginning with the day on which notice of withdrawal was given to the appellant.

(3)

The bringing of an appeal under this regulation shall not affect the validity of the withdrawal pending the determination of the proceedings.

(4)

Part V of the Taxes Management Act^f1 (appeals and other proceedings) shall apply to an appeal under this regulation.

Annotations

Footnotes

f1: Relevant amendments were made to section 45 by the Finance Act 1984 (c. 43), section 127 and Schedule 22, paragraph 2, and by section 128(6), and Schedule 23, Part XIII; to section 48 by the Finance (No. 2) Act 1975 (c. 45), section 45(4); to section 50 by the Finance (No. 2) Act 1975, section 67(2); to section 53 by the Finance Act 1972 (c. 41), section 129(1); to section 56 by the Finance (No. 2) Act 1975, section 45(3). Section 56A was inserted by the Finance Act 1984 (c. 43), section 127 and Schedule 22, paragraph 7; and section 57B by the Finance Act 1984, section 127 and Schedule 22, paragraph 4.