[F1311BRight of appeal: section 311(3) caseU.K.
(1)This section applies where HMRC have allocated a reference number to arrangements or proposed arrangements in a case within section 311(3).
(2)A person who has been notified of the reference number may appeal to the tribunal against its allocation.
(3)An appeal under this section may be brought only on the following grounds—
(a)that, in issuing the notice under section 310D as a result of which the reference number was allocated, HMRC did not act in accordance with that section;
(b)that, in allocating the reference number, HMRC did not act in accordance with section 311;
(c)that the arrangements are not in fact notifiable arrangements or, in the case of proposed arrangements, that the proposal for the arrangements is not in fact a notifiable proposal.
(4)Notice of appeal under this section must be given to the tribunal in writing before the end of the period of 30 days beginning with the day on which the person is notified of the number by HMRC.
(5)Notice may be given after that time if the tribunal give permission.
(6)The notice of appeal must specify the grounds of appeal.
(7)On an appeal under this section, the tribunal may affirm or cancel HMRC's decision.
(8)If the tribunal cancel HMRC's decision, HMRC must withdraw the reference number.
(9)Bringing an appeal under this section does not prevent—
(a)a power conferred by this Part from being exercised, or
(b)a duty imposed by this Part from continuing to apply.]
Textual Amendments
F1Ss. 311-311C substituted for s. 311 (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 5, 44