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Finance Act 2011
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Finance Act 2011, Paragraph 29 is up to date with all changes known to be in force on or before 16 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.
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- Sch. 18 para. 14(3)(3A) substituted for Sch. 18 para. 14(3) by S.I. 2024/1012 reg. 13
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
- Sch. 23 para. 2(1A) inserted by S.I. 2019/397 reg. 2(2) (This amendment not applied to legislation.gvo.uk. Amending Regulations revoked on IP completion day by S.I. 2020/1544, regs. 1, 8; S.I. 2020/1641, reg. 2, Sch.)
- Sch. 23 para. 15A inserted by S.I. 2019/397 reg. 2(3) (This amendment not applied to legislation.gvo.uk. Amending Regulations revoked on IP completion day by S.I. 2020/1544, regs. 1, 8; S.I. 2020/1641, reg. 2, Sch.)
29(1)Notice of an appeal under paragraph 28 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 data-holder notice was given, and
(c)to the officer of Revenue and Customs by whom the data-holder notice was given.
(2)It must state the grounds of appeal.
(3)On an appeal that is notified to the tribunal, the tribunal may confirm, vary or set aside the data-holder notice or a requirement in it.
(4)If the tribunal confirms or varies the notice or a requirement in it, the data-holder must comply with the notice or requirement—
(a)within such period as is specified by the tribunal, or
(b)if the tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the tribunal's decision.
(5)A decision by the tribunal under this Part is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).
(6)Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under paragraph 28 as they have effect in relation to an appeal against an assessment to income tax.
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