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.