(1)This section applies if, on an application for a certificate under section 144, an officer of Revenue and Customs (“the decision officer”) is not satisfied that the applicant has provided an officer with the information and documents required by or under section 144(2).
(2)An officer must give written notice (“the refusal notice”) to the applicant of the decision officer's refusal to issue a certificate.
(3)The refusal notice must specify the reasons for the refusal.
(4)The applicant may by written notice (“the appeal notice”) appeal against the refusal.
(5)The appeal notice must be given to an officer within 30 days of the date of the refusal notice.
(6)Part 5 of TMA 1970 (appeals and other proceedings) is to apply in relation to an appeal under this section.
(7)On an appeal that is notified to the tribunal, the tribunal may—
(a)confirm the refusal notice, or
(b)quash it and require an officer to issue a certificate.
(8)In this section “the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.