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.
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