The Scheme: primary legislation: section 67
This section sets out the appeals process where registration for gross payment status has been refused or cancelled.
A person whose
- application for gross payment is refused: FA04/S67 (1)(a), or
- registration for gross payment status is cancelled: FA04/S67 (1)(b)
may give notice of appeal: FA04/S67 (1)
- A notice of appeal must be given to the Board within 30 days of the refusal or cancellation: FA04/S67 (2) and must provide the reasons why the person believes the refusal or cancellation was wrong: FA04/S67 (3)
- The tribunal’s powers to review the Board’s decision are set out at FA04/S67 (4)
Where a determination is made under FA04/S66 (1) to cancel a registration for gross status, the subcontractor can retain gross payment status until
- the appeal is abandoned: FA04/S67 (5)(a)
- the Tribunal determine the appeal: FA04/S67 (5)(b)
- the appeal is determined by the Upper Tribunal or a court: FA04/S67 (5)(c).