SCHEDULES
C1C2C3C4C5C6F1SCHEDULE 1A Claims etc. not included in returns
Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)
Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))
Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))
Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 paras. 58(3), 59(1) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2
Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 201(5)(a) (with Sch. 3)
Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 227(5)(a) (with Sch. 3)
F2Appeal against notice to produce documents, etc
Sch. 1A para. 6A and cross-heading inserted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 42(7); S.I. 1998/3173, art. 2
6A
1
An appeal may be brought against a requirement imposed by a notice under paragraph 6 to produce documents or provide accounts or information.
2
Notice of appeal must be given—
a
in writing,
b
within 30 days after the notice was given to the claimant,
c
to the officer of the Board by whom that notice was given.
3
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 accounts or information, which 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 accounts or information, which appear to them are reasonably required for the purposes of the enquiry.
4
A notice which 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.
5
The decision of the Commissioners on an appeal under this paragraph is final and conclusive.
Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2