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Finance Act 2004

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Changes over time for: Section 253

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Version Superseded: 01/04/2010

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Point in time view as at 21/07/2009. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Section 253. Help about Changes to Legislation

253Appeal against noticesU.K.

(1)The person to whom a notice under section 252(1) or (2) (notices requiring documents or particulars) is given may appeal against any requirement imposed by the notice.

(2)The appeal must be brought within the period of 30 days beginning with the date on which the notice is given.

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)An appeal under this section against a requirement imposed by a notice must be brought within the period of 30 days beginning with the day on which the notice was given.

(6)[F2On an appeal that is notified to the tribunal, the tribunal] must consider whether the production of the document, or provision of the particulars, to which the appeal relates was reasonably required by the Inland Revenue.

(7)If [F3the tribunal decides] that it was, [F4the tribunal must] confirm the notice so far as relating to that requirement.

(8)If [F3the tribunal decides] that it was not, [F4the tribunal must] set aside the notice so far as relating to that requirement.

(9)If the notice is confirmed it has effect in relation to the requirement to which the appeal relates as if it specified as the period within which it must be complied with the period of 30 days beginning with the day on which the appeal was determined.

[F5(10)Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final and conclusive.]

Textual Amendments

Modifications etc. (not altering text)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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