Commentary Section 24 Exercise of rights of appeal
125.This section sets out various procedural matters relating to the exercise of a right of appeal under section 23.
126.Subsection (1) sets out the time limit within which an appeal should be notified to the Commissioners.
127.Subsection (2) specifies the content of a notice of appeal for tax appeals and Northern Ireland appeals (as defined in subsection (3)). All other notices of appeal will be subject to the relevant Tribunal Procedure Rules for the Social Entitlement Chamber of the First-tier Tribunal. .
128.Subsections (4) and (5) enable the Treasury to make regulations applying provisions of other enactments to appeals relating to Saving Gateway accounts. Subsection (6) enables the Treasury to alter the list of enactments in subsection (5) by order.