917G Approved persons.
(1) A person shall be an approved person for the purposes of this Chapter if the person is approved by the Revenue Commissioners for the purposes of transmitting electronically information which is required to be included in a return to which this Chapter applies (in this section referred to as “the transmission”) and
>complies with the provisions of this section and, in particular, with the conditions specified in subsection (3)<
(2) A person seeking to be approved under this section shall make application in that behalf to the Revenue Commissioners
>in writing or by such other means as may be approved of by the Revenue Commissioners <
for the purposes of this section.
(3) The conditions referred to in subsection (1) are that—
(a) the applicant for approval under this section signs an undertaking to comply with the requirements referred to in section 917H(2), and
(b) the applicant signs an undertaking to permit, in addition to the applicant, only individuals duly authorised in writing by the applicant (each of whom is referred to in this section as an “authorised person”) to make a transmission.
(4) A person seeking to be approved under this section shall be given notice by the Revenue Commissioners of the grant or refusal by them of the approval and, in the case of a refusal, of the reason for the refusal.
(5) An approval under this section may be withdrawn by the Revenue Commissioners by notice in writing or by such other means as the Revenue Commissioners may decide with effect from such date as may be specified in the notice.
(6) (a) A notice withdrawing an approval under the section shall state the grounds for the withdrawal.
(b) No approval under this section may be withdrawn unless an approved person or an authorised person has failed to comply with one or more of the requirements referred to in section 917H(2).
(7) A person who is refused approval under this section or whose approval under this section is withdrawn may appeal to the Appeal Commissioners against the refusal or withdrawal.
(8) The appeal under subsection (7) shall be made by notice to the Revenue Commissioners before the end of the period of 30 days beginning with the day on which notice of the refusal or withdrawal was given to the person.
(9) The Appeal Commissioners shall hear and determine an appeal made to them under subsection (7) as if it were an appeal against an assessment to income tax, and the provisions of the Tax Acts relating to appeals shall apply accordingly.