SCHEDULES

SCHEDULE 36Information and inspection powers

Part 5Appeals against information notices

Right to appeal against taxpayer notice

29

(1)

Where a taxpayer is given a taxpayer notice, the taxpayer may appeal F1... against the notice or any requirement in the notice.

(2)

Sub-paragraph (1) does not apply to a requirement in a taxpayer notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.

(3)

Sub-paragraph (1) does not apply if the F2tribunal approved the giving of the notice in accordance with paragraph 3.