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Finance Act 2000

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Changes over time for: Paragraph 122

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Point in time view as at 12/03/2015.

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There are currently no known outstanding effects for the Finance Act 2000, Paragraph 122. Help about Changes to Legislation

122F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

[F2(2)Subject to sub-paragraphs (2A) and (2B), where an appeal relates to a decision (whether or not contained in an assessment) that an amount of levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.]

[F3(2A)In a case where the amount determined to be payable as levy has not been paid or deposited an appeal shall be entertained if—

(a)HMRC are satisfied (on the application of the appellant), or

(b)the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),

  • that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

(2B)Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.]

(3)On an appeal under this paragraph relating to a penalty under paragraph 98 (evasion), the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.

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