SCHEDULES

C5C1C3C4C2C6C10C11SCHEDULE 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

Right to appeal against taxpayer notice

I1C829

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.

Right to appeal against third party notice

I230

1

Where a person is given a third party notice, the person may appeal F3... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.

2

Sub-paragraph (1) does not apply to a requirement in a third party 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 F4tribunal approved the giving of the notice in accordance with paragraph 3.

Right to appeal against notice given under paragraph 5

I331

Where a person is given a notice under paragraph 5, the person may appeal F5... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.

Procedure

I4C7C932

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 F6that 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 F7tribunal 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 F8tribunal , or

b

if the F9tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the F10tribunal’s decision.

F115

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.

Special cases

I533

This Part of this Schedule has effect subject to Part 6 of this Schedule.