Appeals

Rights of appeal
22
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.
S. 22(1)(6) in force at 1.1.2005 by S.I. 2004/2422, art. 2
S. 22(2)-(5) in force at 6.4.2005 by S.I. 2004/3369, art. 2(1)