Taxes Consolidation Act 1997 Schedule 11 paragraph 6

Right of appeal

Paragraph 6 of Schedule 11 gives a company the right to appeal to the Appeal Commissioners where Revenue refuses to approve a profit sharing scheme or an alteration to a scheme, or withdraws approval of a scheme.

• A company may appeal a Revenue decision to refuse approval of a scheme, refuse approval of an alteration to a scheme or its trust terms, or to withdraw approval of a scheme.
• The appeal must be made to the Appeal Commissioners within 30 days of the date of the notice of the decision.
• The appeal is made in accordance with section 949I, which sets out the general procedure for making a tax appeal.
• The appeal is heard and determined by the Appeal Commissioners under the procedures in Part 40A of the Taxes Consolidation Act 1997.