SCHEDULES

C5C1C3C4C2C6SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 60(1)(2) (with reg. 1(4)(6))

C4

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 33(2)(3) (with reg. 1(4)(6))

C6

Sch. 36 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 61 (with reg. 1(4)(6))

Part 5Appeals against information notices

Procedure

I1C7C832

1

Notice of an appeal under this Part of this Schedule must be given—

a

in writing,

b

before the end of the period of 30 days beginning with the date on which the information notice is given, and

c

to the officer of Revenue and Customs by whom the information notice was given.

2

Notice of an appeal under this Part of this Schedule must state the grounds of appeal.

3

On an appeal F1that is notified to the tribunal, the tribunal may—

a

confirm the information notice or a requirement in the information notice,

b

vary the information notice or such a requirement, or

c

set aside the information notice or such a requirement.

4

Where the F2tribunal confirms or varies the information notice or a requirement, the person to whom the information notice was given must comply with the notice or requirement—

a

within such period as is specified by the F3tribunal , or

b

if the F4tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the F5tribunal’s decision.

F65

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.

6

Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Part of this Schedule as they have effect in relation to an appeal against an assessment to income tax.