72G(1)  An employee may appeal against a direction notice under regulation 72F–

(a)by notice to HMRC,

(b)within 30 days of the issue of the direction notice,

(c)specifying the grounds of the appeal.

72G(2)  For the purposes of paragraph (1) the grounds of appeal are that–

(a)the employee did not receive a relevant payment;

(b)the amount specified in the notice is incorrect, because all or part of it did not fall within regulation 72E(1)(b)(i) or (ii);

(c)no trigger event within regulation 72E(5) occurred; or

(d)a trigger event within regulation 72E(5) occurred before 6th April 2008.

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