(1)The time when a compliance notice under section 17 or a demand under section 19 or 22 becomes operative (if at all) is to be determined in accordance with this section.
(2)Where no appeal under section 17 is brought within the appeal period against the compliance notice, the notice and any demand under section 19 which was served with it become operative at the end of that period.
(3)Where no appeal under section 22 is brought within the appeal period, the demand under that section becomes operative at the end of that period.
(4)Where an appeal under section 17 is brought, and a decision on the appeal confirms the compliance notice, the notice and any demand under section 19 which was served with it become operative—
(a)where the period within which an appeal to the Upper Tribunal may be brought expires without such an appeal having been brought, at the end of that period, or
(b)where an appeal to the Upper Tribunal is brought and a decision on the appeal is given which confirms the notice, at the time of the decision.
(5)Where an appeal under section 22 is brought, and a decision on the appeal confirms the demand under that section, the demand becomes operative—
(a)where the period within which an appeal to the Upper Tribunal may be brought expires without such an appeal having been brought, at the end of that period, or
(b)where an appeal to the Upper Tribunal is brought and a decision on the appeal is given which confirms the demand, at the time of the decision.
(6)For the purposes of subsections (4) and (5)—
(a)the withdrawal of an appeal against a notice or demand has the same effect as a decision confirming the notice or demand, and
(b)references to a decision which confirms the notice or demand are to a decision which confirms the notice or demand with or without variation.
Commencement Information
I1S. 24 in force at 1.10.2014 by S.I. 2014/11, art. 3(1)(b) (with art. 4)