Regulation 13 Amendments to the principal Regulations

— The following regulation shall be added at the end—

“Revocation of certification on or after 1st July 1994 and appeals against revocation

18

(1)

This regulation applies where—

(a)

before 1st July 1994 the Board have certified—

(i)

a contract as an eligible contract, or

(ii)

a form as a standard form of eligible contract, or

(iii)

a variation from a form certified as a standard form of eligible contract as a standard variation;

(b)

on or after 1st July 1994 it comes to the notice of the Board that a document relevant to the certification of that contract, form or variation, or any information which is so relevant, has been withheld; and

(c)

pursuant to subsection (2) of section 56, the Board treat that certification as having ceased to have effect on a date before 1st July 1994.

(2)

Where this regulation applies the Board shall give notice of the revocation of the certification to the person who submitted the contract, form or variation for certification.

(3)

A person to whom notice under paragraph (2) has been given may appeal against the revocation by notice given to the Board within 30 days after the date of the notice.

(4)

The appeal shall be to the Special Commissioners.

(5)

The like provisions as are contained in Part V of the Taxes Management Act 1970^f1 shall apply to an appeal under paragraph (3) and the Special Commissioners shall on appeal to them confirm the notice unless they are satisfied that the notice ought to be quashed.”.