22Rights of appealU.K.

(1)A person may appeal against—

(a)a decision by the Inland Revenue not to approve the person as an account provider, or

(b)a decision by the Inland Revenue to withdraw the person’s approval as an account provider.

(2)A person who is a relevant person in relation to a child may appeal against a decision by the Inland Revenue—

(a)not to issue a voucher under section 5 in relation to the child,

(b)not to open a child trust fund for the child under section 6,

(c)not to make a payment under section 8 or 9 in respect of the child, or

(d)not to make a payment under regulations under section 10 in respect of the child.

(3)“Relevant person”, in relation to a child, means—

(a)the person (if any) entitled to child benefit in respect of the child,

(b)anyone who applied to open a child trust fund for the child, and

(c)anyone who has, at any time, given instructions with respect to the management of the child trust fund held by the child.

(4)A person who is required by the Inland Revenue to account for an amount under regulations under section 11 or 13 may appeal against the decision to impose the requirement.

(5)The personal representatives of a child who has died may appeal against a decision by the Inland Revenue not to make a payment to them under section 19.

(6)A person on whom a penalty under section 20 is imposed may appeal against the decision to impose the penalty or its amount.

23Exercise of rights of appealU.K.

(1)Notice of an appeal under section 22 against a decision must be given to the Inland Revenue in the manner prescribed by regulations within the period of thirty days after the date on which notice of the decision was given.

(2)Notice of such an appeal must specify the grounds of appeal.