Part 5 Appeals Against Information Notices
Finance Act 2008 (2008 c 9) | Legislation

Part 5 Appeals Against Information Notices

Right to appeal against taxpayer notice

29

(1)     Where a taxpayer is given a taxpayer notice, the taxpayer may appeal . . . against the notice or any requirement in the notice.

(2)     Sub-paragraph (1) does not apply to a requirement in a taxpayer notice to provide any information, or produce any document, that forms part of the taxpayer's statutory records.

(3)     Sub-paragraph (1) does not apply if the [tribunal] approved the giving of the notice in accordance with paragraph 3.

Right to appeal against third party notice

30

(1)     Where a person is given a third party notice, the person may appeal . . . against the notice or any requirement

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