Finance Act 2004

269 Appeal against decision on discharge of liability U.K.

(1) This section applies where the Inland Revenue—

(a) decides to refuse an application under [F1 section 237D (discharge of scheme administrator's liability to annual allowance charge),] [F2 section 244N (discharge of liability to overseas transfer charge),] F3 ... or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), F4 ...

F4 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) The applicant may appeal against the decision.

F5 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F5 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the applicant was given notification of the decision.

(6) [F6 On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal] must consider whether the applicant’s liability to the F7 ... unauthorised payments surcharge or scheme sanction charge ought to have been discharged.

(7) If [F8 the tribunal considers] that the applicant’s liability ought not to have been discharged, [F9 the tribunal must] dismiss the appeal.

(8) If [F8 the tribunal considers] that the applicant’s liability ought to have been discharged, [F9 the tribunal must] grant the application.

F10 (9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10 (10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10 (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 20

F2 Words in s. 269(1)(a) inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 17

F3 Words in s. 269(1)(a) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(2)(a), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F4 S. 269(1)(b) and word omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(2)(b), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F5 S. 269(3)(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. 427(2)

F6 Words in s. 269(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. 427(3)

F7 Words in s. 269(6) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

F8 Words in s. 269(7)(8) 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. 427(4)(a)

F9 Words in s. 269(7)(8) 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. 427(4)(b)

F10 S. 269(9)-(11) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 9(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

Commencement Information

I1 Ss. 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