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Finance Act 2004

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Changes and effects yet to be applied to Section 269:

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269Appeal against decision on discharge of liabilityU.K.

(1)This section applies where the Inland Revenue—

(a)decides to refuse an application under [F1section 237D (discharge of scheme administrator's liability to annual allowance charge),] [F2section 244N (discharge of liability to overseas transfer charge),] F3... or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), F4...

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)The applicant may appeal against the decision.

F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the applicant was given notification of the decision.

(6)[F6On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal] must consider whether the applicant’s liability to the F7... unauthorised payments surcharge or scheme sanction charge ought to have been discharged.

(7)If [F8the tribunal considers] that the applicant’s liability ought not to have been discharged, [F9the tribunal must] dismiss the appeal.

(8)If [F8the tribunal considers] that the applicant’s liability ought to have been discharged, [F9the tribunal must] grant the application.

F10(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 20

F2Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 17

F3Words in s. 269(1)(a) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F4S. 269(1)(b) and word omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F7Words in s. 269(6) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F10S. 269(9)-(11) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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