Finance Act 2008

Part 5 U.K. Appeals against information notices

Modifications etc. (not altering text)

C1 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 U.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 [F2 tribunal] approved the giving of the notice in accordance with paragraph 3.

Textual Amendments

F1 Words in Sch. 36 para. 29(1) 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(7)(a)

F2 Word in Sch. 36 para. 29(3) 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(7)(b)

Modifications etc. (not altering text)

C2 Sch. 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

I1 Sch. 36 para. 29 in force at 1.4.2009 by S.I. 2009/404, art. 2

Right to appeal against third party notice U.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 [F4 tribunal] approved the giving of the notice in accordance with paragraph 3.

Textual Amendments

F3 Words in Sch. 36 para. 30(1) 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(8)(a)

F4 Word in Sch. 36 para. 30(3) 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(8)(b)

Commencement Information

I2 Sch. 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 [F5 or 5A] U.K.

Textual Amendments

F5 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)

31 U.K. Where a person is given a notice under paragraph 5 [F6 or 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

F6 Words 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)

F7 Words in Sch. 36 para. 31 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(9)

Commencement Information

I3 Sch. 36 para. 31 in force at 1.4.2009 by S.I. 2009/404, art. 2

Procedure U.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 [F8 that 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 [F9 tribunal] 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 [F10 tribunal] , or

(b) if the [F11 tribunal] does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the [F12 tribunal’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

F8 Words in Sch. 36 para. 32(3) 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(10)(a)

F9 Word in Sch. 36 para. 32(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(10)(b)(i)

F10 Word in Sch. 36 para. 32(4)(a) 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(10)(b)(ii)

F11 Word in Sch. 36 para. 32(4)(b) 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(10)(b)(ii)

F12 Word in Sch. 36 para. 32(4)(b) 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(10)(b)(iii)

F13 Sch. 36 para. 32(5) 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(10)(c)

Modifications etc. (not altering text)

C3 Sch. 36 para. 32 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 4(2) (with Sch. 49 para. 1)

C4 Sch. 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)

C5 Sch. 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))

C6 Sch. 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))

C7 Sch. 36 para. 32 applied (with modifications) (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 10(7)

C8 Sch. 36 para. 32 applied (with modifications) (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 2 para. 19(5)

C9 Sch. 36 para. 32 applied (with modifications) (17.1.2017) by Savings (Government Contributions) Act 2017 (c. 2), s. 6(2)(3), Sch. 1 para. 6(6)

C10 Sch. 36 para. 32 applied (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by 2010 c. 8, Sch. 7A para. 66(2) (as inserted by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

Commencement Information

I4 Sch. 36 para. 32 in force at 1.4.2009 by S.I. 2009/404, art. 2

Special cases U.K.

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

Commencement Information

I5 Sch. 36 para. 33 in force at 1.4.2009 by S.I. 2009/404, art. 2