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Finance Act 2014
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247Appeal against refusal to withdraw monitoring notice
This section has no associated Explanatory Notes
(1)A person may appeal against a refusal by an authorised officer of a request that a monitoring notice should cease to have effect.
(2)Notice of appeal must be given—
(a)in writing to the officer who gave the notice of the refusal under section 245, and
(b)within the period of 30 days beginning with the day on which notice of the refusal was given.
(3)The notice of appeal must state the grounds of appeal.
(4)On an appeal that is notified to the tribunal, the tribunal may—
(a)confirm the refusal, or
(b)direct that the monitoring notice is to cease to have effect.
(5)Subject to this section, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section.
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