[F1Appeal against a direction noticeU.K.
72GC.—(1) A payee may appeal against a direction notice under regulation 72GB—
(a)by notice to HMRC,
(b)within 30 days of the issue of the direction notice, and
(c)specifying the grounds of appeal.
(2) For the purposes of paragraph (1), the grounds of appeal are that—
(a)the payee did not receive the deemed direct payment,
(b)no tax has been paid or assessed on the deemed direct payment,
(c)the amount that is treated as being recovered from the payee is incorrect, or
(d)none of the trigger events set out in regulation 72GA occurred.
(3) On an appeal under paragraph (1) that is notified to the tribunal, the tribunal may—
(a)if it appears that the direction should not have been made, set aside the direction,
(b)if it appears that the amount specified in the notice is incorrect, increase or reduce the amount accordingly, or
(c)if it appears that the direction was correctly made, uphold the direction.]
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