145(1) This 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).
145(2) An officer must give written notice (“the
refusal notice”) to the applicant of the decision officer's refusal
to issue a certificate.
145(3) The refusal notice must specify the reasons
for the refusal.
145(4) The applicant may by written notice (“the
appeal notice”) appeal against the refusal.
Want to read more?
This content requires a Croner-i Tax and Accounting subscription.