SCHEDULES

C5C1C3C4C2C6SCHEDULE 36Information and inspection powers

Annotations:
Modifications etc. (not altering text)
C5

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))

C4

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))

C6

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))

C8Part 7Penalties

Annotations:
Modifications etc. (not altering text)
C8

Sch. 36 Pt. 7 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)

Procedure on appeal against F2... penalty

Annotations:
Amendments (Textual)
F2

Words in Sch. 36 para. 48 cross-heading omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), Sch. 47 para. 19

I1C748

1

Notice of an appeal under paragraph 47 must be given—

a

in writing,

b

before the end of the period of 30 days beginning with the date on which the notification under paragraph 46 was issued, and

c

to HMRC.

2

Notice of an appeal under paragraph 47 must state the grounds of appeal.

3

On an appeal under paragraph 47(a) F1that is notified to the tribunal, the tribunal may confirm or cancel the decision.

4

On an appeal under paragraph 47(b) F1that is notified to the tribunal, the tribunal may—

a

confirm the decision, or

b

substitute for the decision another decision that the officer of Revenue and Customs had power to make.

5

Subject to this paragraph and paragraph 49, 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.