# The Private Medical Insurance (Tax Relief) Regulations 1989, Regulation 14: Qualifying insurers—appeals against Board’s failure to approve and withdrawal of approval


(1) A person to whom notice of the Board’s determination under regulation 12(3), or of withdrawal of approval under regulation 13(1), has been given may appeal against the determination or withdrawal, as the case may be, by notice given to the Board within 30 days after the date of the notice.
(2) The appeal shall be to the Special Commissioners.
(3) The like provisions as are contained in Part V of the Taxes Management Act 1970 shall apply to an appeal and the Special Commissioners shall on appeal to them confirm the notice unless they are satisfied that the notice ought to be quashed.

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Source: https://www.legislation.gov.uk/uksi/1989/2387/regulation/14 (the official version)
Page: https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.