
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThis
Cross Heading
only
Changes over time for: Cross Heading: Appeal against notice to produce documents etc


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Version Superseded: 01/04/2010
Status:
Point in time view as at 01/01/2010.
Changes to legislation:
Finance Act 2003, Cross Heading: Appeal against notice to produce documents etc is up to date with all changes known to be in force on or before 07 March 2025. 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[Appeal against notice to produce documents etcU.K.
9(1)An appeal may be brought against a requirement imposed by a notice under paragraph 8 to produce documents or provide information.U.K.
(2)Notice of appeal must be given—
(a)in writing,
(b)within 30 days after the issue of the notice appealed against,
(c)to the officer of the Board by whom that notice was given.
(3)An appeal under this paragraph shall be ... determined in the same way as an appeal against an assessment.
(4)On an appeal under this paragraph [that is notified to the tribunal, the tribunal]—
(a)shall set aside the notice so far as it requires the production of documents, or the provision of information, that appears ... 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, that appears ... reasonably required for the purposes of the enquiry.
(5)A notice that is confirmed by the [tribunal] (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)Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal on an appeal under this paragraph is final.]]
Back to top