PART 4U.K.PAYMENTS, RETURNS AND INFORMATION

[F1CHAPTER 4U.K.DEBTS OF MANAGED SERVICE COMPANIES

Textual Amendments

Procedure on appealsU.K.

97H.—(1) On an appeal [F2that is notified to the tribunal, the tribunal] shall uphold or quash the transfer notice.

(2) The general rule in paragraph (1) is subject to the following qualifications.

(3) In the case of the ground of appeal specified in regulation 97G(3)(a), the [F3tribunal] shall investigate the matter and shall—

(a)uphold the amount of the relevant PAYE debt [F4or the relevant apprenticeship levy debt] specified in the transfer notice, or

(b)reduce or increase the amount of the relevant PAYE debt [F5or the relevant apprenticeship levy debt] specified in the transfer notice to such amount as in [F6the tribunal’s opinion] is just and reasonable.

(4) If the [F7tribunal determines] the amount of the relevant PAYE debt of a managed service company under paragraph (3), that amount is conclusive as to the amount of that relevant PAYE debt [F8or the relevant apprenticeship levy debt] in any later appeal relating to that debt.

(5) In the case of the ground of appeal specified in regulation 97G(3)(f), the [F9tribunal] may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—

(6) In paragraph (5)—

RA means the reduced amount;

P means the number of days in the tax periods specified in the transfer notice during which the transferee was a person mentioned in section 688A(2);

TP means the number of days in the tax periods specified in the transfer notice;

AS means the amount specified in the transfer notice.

(7) In the case of the ground of appeal specified in regulation 97G(3)(k), the [F10tribunal] may reduce the amount specified in the transfer notice to such amount as in [F11the tribunal’s opinion] is just and reasonable.]

Textual Amendments