266Appeals against notices imposing information etc requirements
(1)This section applies where a person is given a notice under section 255, 257, 258, 259, 260, 261 or 262.
(2)The person to whom the notice is given may appeal against the notice or any requirement under the notice.
(3)Subsection (2) does not apply—
(a)to a requirement to provide any information or produce any document that forms part of the person’s statutory records, or
(b)if the tribunal has approved the giving of the notice under section 256.
(4)For the purposes of this section, information or a document forms part of a person’s statutory records if it is information or a document which the person is required to keep and preserve under or by virtue of—
(a)the Taxes Acts, or
(b)any other enactment relating to a tax.
(5)Information and documents cease to form part of a person’s statutory records when the period for which they are required to be preserved by the enactments mentioned in subsection (4) has expired.
(6)Notice of appeal must be given—
(a)in writing to the officer who gave the notice, and
(b)within the period of 30 days beginning with the day on which the notice was given.
(7)The notice of appeal must state the grounds of the appeal.
(8)On an appeal that is notified to the tribunal, the tribunal may—
(a)confirm the notice or a requirement under the notice,
(b)vary the notice or such a requirement, or
(c)set aside the notice or such a requirement.
(9)Where the tribunal confirms or varies the notice or a requirement, the person to whom the 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.
(10)A decision of the tribunal on an appeal under this section is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).
(11)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.