SCHEDULES

F1SCHEDULE 1A Claims etc. not included in returns

Appeals against such amendments

9

F2(1)

An appeal may be brought against—

(a)

any conclusion stated or amendment made by a closure notice under paragraph 7(2) above, or

(b)

any decision contained in a closure notice under paragraph 7(3) above.

(1A)

Notice of the appeal must be given—

(a)

in writing,

(b)

within 30 days after the date on which the closure notice was issued,

(c)

to the officer of the Board by whom the closure notice was given.

(2)

Where, in the case of such an appeal, the issues arising include—

(a)

any question arising under section 278 of the principal Act F3or section 56 or 460 of ITA 2007 (residence etc of claimants);

(b)

any question of residence, ordinary residence or domicile; or

(c)

the question whether a fund is one to which section 615(3) F4of the principal Act applies (pension funds for service abroad),

the time for bringing the appeal shall be three months from the F5date mentioned in sub-paragraph F6(1A)(b) above.

(3)

F7In the case of an appeal F8against an F9amendment made by a closure notice under paragraph 7(2) above, F10if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.

(4)

Where F11any such amendment is varied, whether by F12HMRC or by the tribunal or by the order of any court, paragraph 8 above shall (with the necessary modifications) apply in relation to the variation as it applied in relation to the amendment.

F13(5)

If, on F14an appeal notified to the tribunal, the tribunal decides that a claim F15which was the subject of a decision contained in a closure notice under paragraph 7(3) above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears F16... appropriate, but otherwise the decision in the notice shall stand good.

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F1811

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