Commentary Section 22: Rights of appeal
76.This section sets out the grounds under which account providers or responsible persons may appeal against decisions taken by the Inland Revenue. Subsection (1) states that account providers can appeal against the withholding or withdrawal of approval as a CTF account provider. Subsection (2) states that a relevant person can appeal against the Inland Revenue deciding not to issue a voucher or open an account or deciding not to make any of the Government contributions required under this Act. Subsection (3) defines relevant person as the person entitled to child benefit, the person who applied to open a CTF account and anyone who has given instructions on the management of the CTF account. Subsection (4) entitles a person required to repay tax relief or a contribution to the Inland Revenue to appeal against that requirement. Subsection (5) allows a child’s personal representatives to appeal against a decision not to make a payment in accordance with section 19. Subsection (6) allows someone who is charged a penalty under section 20 to appeal against the decision to impose that penalty.