Regulation 9 Appeals against prohibition notices

A society or institution to whom a prohibition notice has been given under regulation 8 may appeal against the notice by notice given to the Board within 30 days after the date of the notice of prohibition.

The appeal shall be to the Special Commissioners.

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