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Changes over time for: Paragraph 28
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 27/12/2005
Status:
Point in time view as at 24/07/2002.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 28.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
28(1)An appeal may be brought against a requirement imposed by a notice under paragraph 27 to produce documents or provide information.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after the notice was given to the company,
(c)to the officer of the Board by whom that notice was given.
(3)An appeal under this paragraph shall be heard and determined in the same way as an appeal against an assessment.
(4)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 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 information, which appears to them reasonably required for the purposes of the enquiry.
(5)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.
(6)The decision of the Commissioners on an appeal under this paragraph is final and conclusive.
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