Introduction Overview Overview Section 671: Appeals
2064.This section sets out the provisions relating to appeals against decisions concerning a club’s application or registration. It is based on paragraphs 13 and 15 of Schedule 18 to FA 2002.
2065.In subsections (1), (5) and (6), reference to “the Inland Revenue”,which is a reference to “the Board” under paragraph 15(2) in the source legislation, has been replaced with a reference to “an officer of Revenue and Customs”. See Change 5in Annex 1.