Regulation 69Z11 Appeal against notice under regulation 69Z10F1

United Kingdom

(1)

If a notice is given to a company under regulation 69Z10, the company may appeal F2....

(2)

The notice of appeal must be given to HM Revenue and Customs within a period of 28 days beginning with the day on which the notice under regulation 69Z10 is given.

(3)

On an appeal F3that is notified to the tribunal, the tribunal may—

(a)

affirm, vary or cancel the notice, and

(b)

affirm, vary or quash an assessment made under regulation 69Z10(4).

Annotations

Textual amendments

F1: Pt. 4A inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5
F2: Words in reg. 69Z11(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 157(2)
F3: Words in reg. 69Z11(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 157(3)