Related Commentary  

170(1)  This section applies where a recognised overseas pension scheme is excluded from being a qualifying recognised overseas pension scheme by a decision of the Inland Revenue under section 169(5).

170(2)  The scheme manager may appeal against the decision.

170(3)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 425(2).]

170(4)  [Omitted by SI 2009/56, art. 3(1) and Sch. 1, para. 425(2).]

170(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 notification of the decision was given.

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