SCHEDULES

C19C20C25C16C18C21C10C5C9C15C22C23C26C28C14C3C6C4C1C27SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C19

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C16

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C21

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

C22

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C23

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C26

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C28

Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C14

Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C3

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C4

Sch. 36 applied (with modifications) (24.2.2022) by Finance Act 2022 (c. 3), Sch. 13 para. 6(1)(3)

C17Part 5Appeals against information notices

Annotations:
Modifications etc. (not altering text)
C17

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43

Procedure

I1C8C2C29C24C11C13C7C12C1732

1

Notice of an appeal under this Part of this Schedule must be given—

a

in writing,

b

before the end of the period of 30 days beginning with the date on which the information notice is given, and

c

to the officer of Revenue and Customs by whom the information notice was given.

2

Notice of an appeal under this Part of this Schedule must state the grounds of appeal.

3

On an appeal F1that is notified to the tribunal, the tribunal may—

a

confirm the information notice or a requirement in the information notice,

b

vary the information notice or such a requirement, or

c

set aside the information notice or such a requirement.

4

Where the F6tribunal confirms or varies the information notice or a requirement, the person to whom the information notice was given must comply with the notice or requirement—

a

within such period as is specified by the F3tribunal , or

b

if the F2tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the F5tribunal’s decision.

F45

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.

6

Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Part of this Schedule as they have effect in relation to an appeal against an assessment to income tax.