29(1)Where a taxpayer is given a taxpayer notice, the taxpayer may appeal to the First-tier Tribunal 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 First-tier Tribunal approved the giving of the notice in accordance with paragraph 3.
30(1)Where a person is given a third party notice, the person may appeal to the First-tier Tribunal 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 First-tier Tribunal approved the giving of the notice in accordance with paragraph 3.
31Where a person is given a notice under paragraph 5, the person may appeal to the First-tier Tribunal 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.
32(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 the First-tier 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 First-tier 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 Tribunal, or
(b)if the Tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of Revenue and Customs following the Tribunal’s decision.
(5)A decision by the First-tier 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.
33This Part of this Schedule has effect subject to Part 6 of this Schedule.