Regulation 56 | Appeal against rejection of application

(1)If HMRC reject an application, the person who made the application may appeal.

(2)The notice of appeal must be given to HMRC within a period of 42 days beginning with the day on which the notice rejecting the application is given.

(3)On an appeal, the tribunal may uphold or quash the rejection of the application.

(4)If the tribunal quashes the rejection of the application, this Part applies as if HMRC had accepted the application in the form in which it was considered by the tribunal.