SCHEDULES

SCHEDULE 36U.K.Information and inspection powers

Modifications etc. (not altering text)

C1Sch. 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))

C4Sch. 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))

C6Sch. 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 5U.K.Appeals against information notices

Right to appeal against taxpayer noticeU.K.

29(1)Where a taxpayer is given a taxpayer notice, the taxpayer may appeal F1... against the notice or any requirement in the notice.U.K.

(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.

Textual Amendments

Modifications etc. (not altering text)

C11Sch. 36 para. 29 applied (13.8.2009) by 2007 c. 11, Sch. 11 para. 2(7) (as substituted by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), Sch. para. 53)

Commencement Information

I1Sch. 36 para. 29 in force at 1.4.2009 by S.I. 2009/404, art. 2

Right to appeal against third party noticeU.K.

30(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.U.K.

(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.

Textual Amendments

Commencement Information

I2Sch. 36 para. 30 in force at 1.4.2009 by S.I. 2009/404, art. 2

Right to appeal against notice given under paragraph 5 [F5or 5A]U.K.

Textual Amendments

F5Words in Sch. 36 para. 31 heading inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(5)

31U.K.Where a person is given a notice under paragraph 5 [F6or 5A], the person may appeal F7... 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.

Textual Amendments

F6Words in Sch. 36 para. 31 inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(4)

Commencement Information

I3Sch. 36 para. 31 in force at 1.4.2009 by S.I. 2009/404, art. 2

ProcedureU.K.

32(1)Notice of an appeal under this Part of this Schedule 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 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 [F8that 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 [F9tribunal] 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 [F10tribunal] , or

(b)if the [F11tribunal] does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the [F12tribunal’s] decision.

[F13(5)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.

Textual Amendments

Modifications etc. (not altering text)

C12Sch. 36 para. 32 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 4(2) (with Sch. 49 para. 1)

C13Sch. 36 para. 32 applied (13.8.2009) by 2007 c. 11, Sch. 11 para. 2(7) (as substituted by The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), Sch. para. 53)

C14Sch. 36 para. 32 applied (20.3.2014) (with effect in accordance with Sch. 7 para. 5(1) of the amending Act) by 2004 c. 12, s. 153A(6) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 3, 5(1))

C15Sch. 36 para. 32 applied (with effect in accordance with Sch. 7 para. 8(1) of the amending Act) by 2004 c. 12, s. 159A(5) (as inserted by Finance Act 2014 (c. 26), Sch. 7 paras. 7, 8(3))

Commencement Information

I4Sch. 36 para. 32 in force at 1.4.2009 by S.I. 2009/404, art. 2

Special casesU.K.

33U.K.This Part of this Schedule has effect subject to Part 6 of this Schedule.

Commencement Information

I5Sch. 36 para. 33 in force at 1.4.2009 by S.I. 2009/404, art. 2