Appeals: supplementary provisionsU.K.
217.—(1) The following provisions of TMA apply to appeals under the regulations listed in paragraph (2) as they apply to an appeal under section 31 of TMA(1)—
(2) The regulations are—
| regulation 99(3) | appeal against improper purpose notice |
| regulation 200(3) | appeal against e-payment notice |
| regulation 202(2) | appeal against default notice |
| regulation 208(2) | appeal against e-filing notice. |
F3(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Words in reg. 217(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(2)
F2Reg. 217(1) entries omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(2)
F3Reg. 217(3)(4) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 111(3)
Commencement Information
Sections 31 to 31D were substituted by paragraph 11 of Schedule 29 to the Finance Act 2001 (c. 9).