Child Trust Funds Act 2004

Appeals

22 Rights of appeal

(1) A person may appeal against—

(a) a decision by the Inland Revenue not to approve the person as an account provider, or

(b) a decision by the Inland Revenue to withdraw the person’s approval as an account provider.

(2) A person who is a relevant person in relation to a child may appeal against a decision by the Inland Revenue—

(a) not to issue a voucher under section 5 in relation to the child,

(b) not to open a child trust fund for the child under section 6,

(c) not to make a payment under section 8 or 9 in respect of the child, or

(d) not to make a payment under regulations under section 10 in respect of the child.

(3) “Relevant person”, in relation to a child, means—

(a) the person (if any) entitled to child benefit in respect of the child,

(b) anyone who applied to open a child trust fund for the child, and

(c) anyone who has, at any time, given instructions with respect to the management of the child trust fund held by the child.

(4) A person who is required by the Inland Revenue to account for an amount under regulations under section 11 or 13 may appeal against the decision to impose the requirement.

(5) The personal representatives of a child who has died may appeal against a decision by the Inland Revenue not to make a payment to them under section 19.

(6) A person on whom a penalty under section 20 is imposed may appeal against the decision to impose the penalty or its amount.

23 Exercise of rights of appeal

(1) Notice of an appeal under section 22 against a decision must be given to the Inland Revenue in the manner prescribed by regulations within the period of thirty days after the date on which notice of the decision was given.

(2) Notice of such an appeal must specify the grounds of appeal.

(3) An appeal under section 22 is to the General Commissioners but the appellant may elect (in accordance with section 46(1) of the Taxes Management Act 1970 (c. 9)) to bring the appeal before the Special Commissioners instead.

(4) Subsections (2) to (7) of section 31D of the Taxes Management Act 1970 (which relate to an election to bring proceedings before the Special Commissioners) have effect in relation to an election under subsection (3) (as in relation to an election under subsection (1) of that section).

(5) On the hearing of an appeal under section 22 the Commissioners may allow the appellant to put forward grounds not specified in the notice, and take them into consideration if satisfied that the omission was not wilful or unreasonable.

(6) Part 5 of the Taxes Management Act 1970 (appeals to Commissioners) applies in relation to appeals under section 22 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed by regulations.

(7) Any regulations under section 56B of the Taxes Management Act 1970 (c. 9) which are in force immediately before the commencement of subsection (6) apply, subject to any necessary modifications, for the purposes of appeals under section 22 (until amended or revoked).

24 Temporary modifications

(1) Until such day as may be appointed by order—

(a) section 21 has effect subject to subsection (2),

(b) section 23 has effect subject to subsection (3), and

(c) section 182(2ZB) of the Finance Act 1989 (c. 26) has effect subject to subsection (4).

(2) The references to—

(a) the General Commissioners or Special Commissioners in subsection (9) of section 21, and

(b) the Commissioners in subsection (10) of that section,

are to the appeal tribunal; and an appeal from a decision of the appeal tribunal under subsection (9) of that section lies to a Social Security Commissioner rather than the High Court or the Court of Session (so that the reference to the court in subsection (10) of that section is to the Social Security Commissioner).

(3) An appeal under section 22 is to an appeal tribunal (rather than to the General Commissioners or Special Commissioners) so that—

(a) subsections (3), (4), (6) and (7) of section 23 do not apply, and

(b) the reference to the Commissioners in subsection (5) of that section is to the appeal tribunal.

(4) The reference to the General Commissioners or the Special Commissioners in section 182(2ZB) of the Finance Act 1989 is to an appeal tribunal.

(5) Regulations may apply any provision contained in—

(a) the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),

(b) the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)) (social security appeals: Northern Ireland), or

(c) section 54 of the Taxes Management Act 1970 (settling of appeals by agreement),

in relation to appeals which by virtue of this section are to an appeal tribunal, or lie to a Social Security Commissioner, but subject to such modifications as are prescribed by the regulations.

(6) “Appeal tribunal” means an appeal tribunal constituted—

(a) in Great Britain, under Chapter 1 of Part 1 of the Social Security Act 1998, or

(b) in Northern Ireland, under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.

(7) “Social Security Commissioner” means—

(a) in Great Britain, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Act 1998 or a tribunal of three or more Commissioners constituted under section 16(7) of that Act, and

(b) in Northern Ireland, the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under Article 16(7) of the Social Security (Northern Ireland) Order 1998 (S.I. 1998/1506 (N.I. 10)).