Version Superseded: 01/04/2010
Point in time view as at 01/01/2010.
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.
Textual Amendments
F1Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40
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 F2... determined in the same way as an appeal against an assessment.
(4)On an appeal under this paragraph [F3that 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 F4... 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 F5... reasonably required for the purposes of the enquiry.
(5)A notice that is confirmed by the [F6tribunal] (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.
[F7(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.]]
Textual Amendments
F2Words in Sch. 11A para. 9(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 397(2)
F3Words in Sch. 11A para. 9(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 397(3)(a)
F4Words in Sch. 11A para. 9(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 397(3)(b)
F5Words in Sch. 11A para. 9(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 397(3)(b)
F6Word in Sch. 11A para. 9(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 397(4)
F7Sch. 11A para. 9(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 397(5)
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