SCHEDULES

SCHEDULE 36 U.K. Information and inspection powers

Part 7 U.K. Penalties

Procedure on appeal against standard penalty or daily default penalty U.K.

48 (1) Notice of an appeal under paragraph 47 must be given— U.K.

(a) in writing,

(b) before the end of the period of 30 days beginning with the date on which the notification under paragraph 46 was issued, and

(c) to HMRC.

(2) Notice of an appeal under paragraph 47 must state the grounds of appeal.

(3) On an appeal under paragraph 47(a) [F1 that is notified to the tribunal, the tribunal] may confirm or cancel the decision.

(4) On an appeal under paragraph 47(b) [F1 that is notified to the tribunal, the tribunal] may—

(a) confirm the decision, or

(b) substitute for the decision another decision that the officer of Revenue and Customs had power to make.

(5) Subject to this paragraph and paragraph 49, 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.

Textual Amendments

F1 Words in Sch. 36 para. 48(3)(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(14)

Commencement Information

I1 Sch. 36 para. 48 in force at 1.4.2009 by S.I. 2009/404, art. 2