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Finance Act 2004

Changes to legislation:

Finance Act 2004, Section 269 is up to date with all changes known to be in force on or before 10 November 2024. 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. Help about Changes to Legislation

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Changes and effects yet to be applied to Section 269:

  • s. 269 amendment to earlier transitional provisions 2024 c. 3, Sch. 9 paras. 125-132A by S.I. 2024/1012 reg. 17

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

269Appeal against decision on discharge of liabilityU.K.

(1)This section applies where the Inland Revenue—

(a)decides to refuse an application under [F1section 237D (discharge of scheme administrator's liability to annual allowance charge),] [F2section 244N (discharge of liability to overseas transfer charge),] F3... or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), F4...

F4(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)The applicant may appeal against the decision.

F5(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the applicant was given notification of the decision.

(6)[F6On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal] must consider whether the applicant’s liability to the F7... unauthorised payments surcharge or scheme sanction charge ought to have been discharged.

(7)If [F8the tribunal considers] that the applicant’s liability ought not to have been discharged, [F9the tribunal must] dismiss the appeal.

(8)If [F8the tribunal considers] that the applicant’s liability ought to have been discharged, [F9the tribunal must] grant the application.

F10(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(10). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 20

F2Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 17

F3Words in s. 269(1)(a) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F4S. 269(1)(b) and word omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F7Words in s. 269(6) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F10S. 269(9)-(11) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

Yn ôl i’r brig

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