SCHEDULES

C17C18C23C14C16C19C8C4C7C13C20C21C24C25C12C3SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C17

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))

C14

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))

C19

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))

C20

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 78(1)(2)

C21

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 77(1)(2)

C24

Sch. 36 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Master's Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(2)(3)

C25

Sch. 36 applied (with modifications) (1.1.2017) by Finance Act 2016 (c. 24), s. 162(2), Sch. 20 paras. 18-21; S.I. 2016/1249, reg. 2

C12

Sch. 36 applied (with modifications) (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 272A (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 4)

C3

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43 (as amended (with effect in accordance with s. 123(12) of the amending Act) by Finance Act 2021 (c. 26), s. 123(4)-(7))

C15Part 5Appeals against information notices

Annotations:
Modifications etc. (not altering text)
C15

Sch. 36 applied (with modifications) (with effect in accordance with Sch. 16 para. 62 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 16 paras. 40-43

Right to appeal against taxpayer notice

I5C129

1

Where a taxpayer is given a taxpayer notice, the taxpayer may appeal F2... 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 F11tribunal approved the giving of the notice in accordance with paragraph 3.

Right to appeal against third party notice

I130

1

Where a person is given a third party notice, the person may appeal F9... 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 F6or 5A

Annotations:
Amendments (Textual)
F6

Words 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)

I231

Where a person is given a notice under paragraph 5 F7or 5A, the person may appeal F10... 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

I4C6C2C26C22C9C11C5C10C1532

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 F13tribunal 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 F5tribunal , or

b

if the F3tribunal 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.

F85

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

I333

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