C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C7

Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)

C9

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C10

Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)

C11

Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)

C12

Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)

C13

Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C14

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1

C15

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)

Chapter 7Compliance

Discharge of tax liability: good faith

I1269Appeal against decision on discharge of liability

1

This section applies where the Inland Revenue—

a

decides to refuse an application under F8section 237D (discharge of scheme administrator's liability to annual allowance charge),F9section 244N (discharge of liability to overseas transfer charge), section 267(2) (discharge of liability to lifetime allowance charge) or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), or

b

on an application under section 267(5), decides to refuse the application or to discharge the applicant’s liability to the lifetime allowance charge in respect of part only of the excess amount.

2

The applicant may appeal against the decision.

F13

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F14

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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

F2On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal must consider whether the applicant’s liability to the lifetime allowance charge, unauthorised payments surcharge or scheme sanction charge ought to have been discharged.

7

If F3the tribunal considers that the applicant’s liability ought not to have been discharged, F4the tribunal must dismiss the appeal.

8

If F3the tribunal considers that the applicant’s liability ought to have been discharged, F4the tribunal must grant the application.

9

F5On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal must consider whether the applicant’s liability to the lifetime allowance charge ought to have been discharged in respect of the excess amount or a greater part of the excess amount.

10

If F6the tribunal considers that the applicant’s liability ought not to have been discharged in respect of the excess amount or a greater part of the excess amount, F7the tribunal must dismiss the appeal.

11

If F6the tribunal considers that the applicant’s liability ought to have been discharged in respect of the excess amount or a greater part of the excess amount, F7the tribunal must discharge the applicant’s liability in respect of the excess amount or that part of the excess amount.