Point in time view as at 17/12/2020.
Finance Act 2008, Paragraph 34 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
34(1)This paragraph applies to a taxpayer notice or third party notice that refers only to information or documents that form part of any person's statutory records and relate to—U.K.
(a)the supply of goods or services,
(b)the acquisition of goods from another member State, or
(c)the importation of goods from a place outside the member States in the course of carrying on a business.
(2)Paragraph 3(1) (requirement for consent to, or approval of, third party notice) does not apply to such a notice.
(3)Where a person is given such a notice, the person may not appeal F1... against the notice or any requirement in the notice.
(4)Sections 5, 11 and 15 of, and Schedule 4 to, VATA 1994, and any orders made under those provisions, apply for the purposes of this paragraph as if it were part of that Act.
Textual Amendments
F1Words in Sch. 36 para. 34(3) 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. 471(11)
Modifications etc. (not altering text)
C1Sch. 36 para. 34 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 78(2) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
Commencement Information
I1Sch. 36 para. 34 in force at 1.4.2009 by S.I. 2009/404, art. 2
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