266 Appeals against notices imposing information etc requirements
Finance Act 2014 (2014 c 26) | Legislation

Obtaining information and documents: appeals

266  Appeals against notices imposing information etc requirements

(1)     This section applies where a person is given a notice under section 255, 257, 258, 259, 260, 261 or 262.

(2)     The person to whom the notice is given may appeal against the notice or any requirement under the notice.

(3)     Subsection (2) does not apply—

(a)     to a requirement to provide any information or produce any document that forms part of the person's statutory records, or

(b)     if the tribunal has approved the giving

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