SCHEDULES

C1C2C3C4F1SCHEDULE 3A Electronic lodgement of tax returns, etc.

Annotations:
Amendments (Textual)
F1

Sch. 3A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 2

Modifications etc. (not altering text)
C4

Sch. 3A applied (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 24(6)

Part III The conditions

Approved persons

4

1

The first condition is that the transmission must be made by a person approved by the Board.

2

A person seeking approval under this paragraph shall be given notice of the grant or refusal of approval.

3

A person may be approved for the purpose of transmitting the information—

a

on behalf of another person or other persons; or

b

on his own behalf.

4

An approval under this paragraph may be withdrawn by notice with effect from such date as may be specified in the notice.

5

A notice refusing or withdrawing an approval shall state the grounds for the refusal or withdrawal.

6

A person who is refused approval or whose approval is withdrawn may appeal F2... against the refusal or withdrawal.

7

The appeal shall be made by notice given to the Board before the end of the period of 30 days beginning with the day on which notice of the refusal or withdrawal was given to the appellant.

8

F3If an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal shall not allow the appeal unless it appears F4... that, having regard to all the circumstances, it is unreasonable for the approval to be refused or (as the case may be) withdrawn.

9

If the F5tribunal allows an appeal by a person who has been refused approval, F6it shall specify the date from which the approval is to have effect.