Regulation 6 Amendments to the principal Regulations

After regulation 11 there shall be inserted the following regulation—

“Appeals

11A

(1)

Subject to paragraph (7), a training provider may appeal to the Special Commissioners against the Board’s decision on an annual claim by giving notice to the Board within 30 days beginning with the date of the receipt by him of the notice of that decision.

(2)

No appeal shall lie from the Board’s decision on an interim claim.

(3)

The like provisions as are contained in Part V of the Taxes Management Act 1970^f1 shall apply to the appeal.

(4)

On an appeal, the Special Commissioners may vary the decision appealed against whether or not the variation is to the advantage of the appellant.

(5)

All such assessments, payments and repayments shall be made as are necessary to give effect to any variation of the Board’s decision on appeal.

(6)

An assessment made under paragraph (5) shall not be out of time if it is made within six months of the final determination of the appeal.

(7)

This regulation shall not apply in relation to claims made before 6th April 1997.”