Version Superseded: 01/04/2009
Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 04 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.
[F19(1)An appeal may be brought against a requirement imposed by a notice under paragraph 8 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 of 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.]
Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
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