Apart from the matters mentioned elsewhere in this Division in respect of which appeals may be made, specific rights of appeal are given in the following circumstances. A person may appeal against a decision by HMRC not to approve that person as an account provider, or against a decision to withdraw the person's approval as an account provider1. A 'relevant person' (see below) may appeal2 against any of the following decisions by HMRC:
- Ìý
(a)ÌýÌýÌýÌý not to issue a voucher3 in respect of the child;
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