Appeal against determinationU.K.
5(1)An individual to whom a conduct notice is given may appeal against the determination.U.K.
(2)Notice of appeal must be given—
(a)in writing to the officer who gave the conduct notice, and
(b)within the period of 30 days beginning with the day on which the conduct notice was given.
(3)It must state the grounds of appeal.
(4)On an appeal that is notified to the tribunal, the tribunal may confirm or set aside the determination.
(5)Subject to this paragraph, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this paragraph as they have effect in relation to an appeal against an assessment to income tax.
(6)Setting aside a determination does not prevent a further conduct notice being given in respect of the same conduct if further evidence emerges.
Commencement Information
I1Sch. 38 para. 5 in force at 1.4.2013 by S.I. 2013/279, art. 2