Related HMRC Manuals

159(1)  This section applies where the Inland Revenue decides to withdraw the registration of a pension scheme under section 157.

159(2)  The scheme administrator, or any person notified under that section of the withdrawal of registration, may appeal against the decision.

159(3)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 424(2).]

159(4)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 424(2).]

159(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 appellant was notified of the decision.

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