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Finance (No. 3) Act 2010

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Changes over time for: Paragraph 11

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Point in time view as at 16/12/2010.

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There are currently no known outstanding effects for the Finance (No. 3) Act 2010, Paragraph 11. Help about Changes to Legislation

11(1)Paragraph 14 (appeals) is amended as follows.U.K.

(2)After sub-paragraph (1) insert—

(1A)A participator who has made a claim under paragraph 13A may appeal from the decision on the claim by notice in writing given to HMRC within 30 days after the date of issue of the notice of the decision.

(3)In sub-paragraph (9) for “section 33 of the Taxes Management Act 1970 as applied by paragraph 1 above” substitute “ paragraph 13A ”.

(4)In sub-paragraph (10) for “the appeal that” substitute “ an appeal under sub-paragraph (1) ”.

(5)After sub-paragraph (10) insert—

(10A)If an appeal under sub-paragraph (1A) is notified to the tribunal and it appears to the tribunal that the decision is wrong, the tribunal shall substitute such decision as may be required.

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