Related Commentary  Related HMRC Manuals

156(1)  This section applies where, on an application for a pension scheme to be registered, the Inland Revenue's decision is not to register the pension scheme.

156(2)  The scheme administrator may appeal against the decision.

156(3)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 423(2).]

156(4)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 423(2).]

156(5)  An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the scheme administrator was notified of the decision.

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