269Appeal against decision on discharge of liabilityU.K.
(1)This section applies where the Inland Revenue—
(a)decides to refuse an application under [F1section 237D (discharge of scheme administrator's liability to annual allowance charge),] [F2section 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.
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(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)[F4On 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 [F5the tribunal considers] that the applicant’s liability ought not to have been discharged, [F6the tribunal must] dismiss the appeal.
(8)If [F5the tribunal considers] that the applicant’s liability ought to have been discharged, [F6the tribunal must] grant the application.
(9)[F7On 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 [F8the 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, [F9the tribunal must] dismiss the appeal.
(11)If [F8the 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, [F9the tribunal must] discharge the applicant’s liability in respect of the excess amount or that part of the excess amount.
Textual Amendments
F1Words 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
F2Words 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
F3S. 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)
F4Words 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)
F5Words 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)
F6Words 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)
F7Words in s. 269(9) 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(5)
F8Words in s. 269(10)(11) 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(6)(a)
F9Words in s. 269(10)(11) 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(6)(b)
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