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Finance Act 2008
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Changes over time for: Paragraph 48
Changes to legislation:
Finance Act 2008, Paragraph 48 is up to date with all changes known to be in force on or before 24 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 41 para. 6(1A) inserted by 2015 c. 11 Sch. 20 para. 10(2)
- Sch. 41 para. 6A(A1)(1) substituted for Sch. 41 para. 6A(1) by 2015 c. 11 Sch. 20 para. 11(2)
48(1)Notice of an appeal under paragraph 47 must be given—U.K.
(a)in writing,
(b)before the end of the period of 30 days beginning with the date on which the notification under paragraph 46 was issued, and
(c)to HMRC.
(2)Notice of an appeal under paragraph 47 must state the grounds of appeal.
(3)On an appeal under [F1paragraph 47(1)(a)] [F2that is notified to the tribunal, the tribunal] may confirm or cancel the decision.
(4)On an appeal under [F3paragraph 47(1)(b)] [F2that is notified to the tribunal, the tribunal] may—
(a)confirm the decision, or
(b)substitute for the decision another decision that the officer of Revenue and Customs had power to make.
(5)Subject to this paragraph and paragraph 49, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Part of this Schedule as they have effect in relation to an appeal against an assessment to income tax.
Textual Amendments
F1Words in Sch. 36 para. 48(3) substituted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 34 para. 4(a)
F2Words in Sch. 36 para. 48(3)(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(14)
F3Words in Sch. 36 para. 48(4) substituted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 34 para. 4(b)
Modifications etc. (not altering text)
C1Sch. 36 paras. 44-49 applied (with modifications) (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 5(3) (with Sch. 49 para. 1)
C2Sch. 36 paras. 46-49 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153D(8) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C3Sch. 36 paras. 46-49 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153E(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C4Sch. 36 paras. 44-49 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153C(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))
C5Sch. 36 paras. 46-49 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159D(2) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))
C6Sch. 36 paras. 44-49 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159C(3) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))
C7Sch. 36 paras. 46-49 applied (with modifications) (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 17(6)
C8Sch. 36 paras. 46-49 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 20(8)
C9Sch. 36 paras. 44-49 applied (with modifications) (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 16(5)
C10Sch. 36 paras. 46-49 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 5(8)
C11Sch. 36 paras. 44-49 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 22(5)
C12Sch. 36 paras. 46-49 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 23(3)
C13Sch. 36 paras. 47-49 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 12(2)
C14Sch. 36 paras. 46-49 applied (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 12(8)
C15Sch. 36 paras. 45-49 applied (with modifications) (19.3.2019) by The Delivery of Tax Information through Software (Ancillary Metadata) Regulations 2019 (S.I. 2019/360), regs. 1(1), 4(3)-(6)
Commencement Information
I1Sch. 36 para. 48 in force at 1.4.2009 by S.I. 2009/404, art. 2
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