http://www.legislation.gov.uk/ukpga/2010/8/section/145Taxation (International and Other Provisions) Act 2010An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite Acts; and for connected purposes.texttext/xmlenStatute Law Database2026-09-11Expert Participation2026-03-18 Part 31451This section applies if, on an application for a certificate under section 144, an officer of Revenue and Customs (“the decision officer”) is not satisfied that the applicant has provided an officer with the information and documents required by or under section 144(2).2An officer must give written notice (“the refusal notice”) to the applicant of the decision officer's refusal to issue a certificate.3The refusal notice must specify the reasons for the refusal.4The applicant may by written notice (“the appeal notice”) appeal against the refusal.5The appeal notice must be given to an officer within 30 days of the date of the refusal notice.6Part 5 of TMA 1970 (appeals and other proceedings) is to apply in relation to an appeal under this section.7On an appeal that is notified to the tribunal, the tribunal may—aconfirm the refusal notice, orbquash it and require an officer to issue a certificate.8In this section “the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.