Finance Act 2008

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 [F1 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 [F2 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 [F3 tribunal] , or

(b) if the [F4 tribunal] does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the [F5 tribunal’s] decision.

[F6 (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

F1 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)

F2 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)

F3 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)

F4 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)

F5 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)

F6 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)

C1 Sch. 36 para. 32 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 49 para. 4(2) (with Sch. 49 para. 1)

C2 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)

Commencement Information

I1 Sch. 36 para. 32 in force at 1.4.2009 by S.I. 2009/404, art. 2