Textual Amendments
F1Pt. 4A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 58
97V.—(1) A person who is given notice under regulation 97Q may appeal against the notice or any requirement in it.
(2) PGS may appeal against—
(a)the rejection by an officer of Revenue and Customs of an application under regulation 97S(1), and
(b)a smaller reduction in the value of security held than PGS applied for.
(3) Notice of an appeal under this regulation must be given—
(a)before the end of the period of 30 days beginning with—
(i)in the case of an appeal under paragraph (1), the day after the day on which the notice was given, and
(ii)in the case of an appeal under paragraph (2), the day after the day on which PGS was notified of the outcome of the application, and
(b)to the officer of Revenue and Customs by whom the notice was given or the decision on the application was made, as the case may be.
(4) Notice of an appeal under this regulation must state the grounds of appeal.
(5) On an appeal under paragraph (1) that is notified to the tribunal, the tribunal may—
(a)confirm the requirements in the notice,
(b)vary the requirements in the notice, or
(c)set aside the notice.
(6) On an appeal under paragraph (2) that is notified to the tribunal, the tribunal may—
(a)confirm the decision on the application, or
(b)vary the decision on the application.
(7) On the final determination of an appeal under this regulation—
(a)subject to any alternative determination by a tribunal or court, any security to be given is due on the 30th day after the day on which the determination is made, or
(b)HMRC may make such arrangements as it sees fit to ensure the necessary reduction in the value of security held.
(8) An appeal under this regulation is subject to the provisions of Part 5 of TMA (appeals and other proceedings) apart from—
(a)section 46D,
(b)section 47B,
(c)section 50(6) to (9), and
(d)sections 54A to 57.]