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Changes over time for: Paragraph 15


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
No versions valid at: 10/04/2003
Status:
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.

Status
Not valid for this point in time generally means that a provision was not in force for the point in time you have selected to view it on.
Changes to legislation:
Finance Act 2003, Paragraph 15 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Yn ddilys o 10/07/2003
15(1)An appeal may be brought against a requirement imposed by a notice under paragraph 14 to produce documents or provide information.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after the issue of the notice appealed against,
(c)to the officer of the Board by whom that notice was given.
(3)An appeal under this paragraph shall be heard and determined in the same way as an appeal against an assessment.
(4)On an appeal under this paragraph the Commissioners—
(a)shall set aside the notice so far as it requires the production of documents, or the provision of information, that appears to them not reasonably required for the purposes of the enquiry, and
(b)shall confirm the notice so far as it requires the production or documents, or the provision of information, that appears to them reasonably required for the purposes of the enquiry.
(5)A notice that is confirmed by the Commissioners (or so far as it is confirmed) has effect as if the period specified in it for complying was 30 days from the determination of the appeal.
(6)The decision of the Commissioners on an appeal under this paragraph is final.
Yn ôl i’r brig