Regulation 3

Where under paragraph 7(3) of Schedule 15 a certificate is given by the Board to the person answerable for a trust that person may, by giving notice to the Board within 30 days of the date of the certificate, appeal to the Special Commissioners against the certificate (but only as respects the amount proper to be taken for the purpose of the certificate as the amount of the individual's investment income arising under the trust).

All enactments which under section 43(7) apply to an appeal against an assessment to the special charge shall apply (with any necessary adaptations) to the appeal; and the certificate shall be varied as may be necessary to give effect to the determination of the appeal.