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HMRC internal manual

Community investment tax relief manual

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HM Revenue & Customs
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Accreditation of community development finance institutions (CDFIs): Appeals against refusal to grant accreditation and withdrawals of accreditation

SI2003/96 Regulation 16

There is a right of appeal to the First Tier Tribunal against any refusal of the Department for Business, Innovation & Skills (BIS) to accredit a body as a CDFI. Similar appeal rights exist in respect of any withdrawal of accreditation.

Appeals must be made in writing to the Director of Enterprise Environment in BIS’s Enterprise Directorate within thirty days of the date of the notice of refusal to grant accreditation or of the withdrawal of accreditation.