Section 164 Applications in respect of urgent noticesI1

(1)

This section applies where an information notice, an assessment notice F1, an interview notice or an enforcement notice given to a person contains an urgency statement.

(2)

The person may apply to the court for either or both of the following—

(a)

the disapplication of the urgency statement in relation to some or all of the requirements of the notice;

(b)

a change to the time at which, or the period within which, a requirement of the notice must be complied with.

(3)

On an application under subsection (2), the court may do any of the following—

(a)

direct that the notice is to have effect as if it did not contain the urgency statement;

(b)

direct that the inclusion of the urgency statement is not to have effect in relation to a requirement of the notice;

(c)

vary the notice by changing the time at which, or the period within which, a requirement of the notice must be complied with;

(d)

vary the notice by making other changes required to give effect to a direction under paragraph (a) or (b) or in consequence of a variation under paragraph (c).

(4)

The decision of the court on an application under this section is final.

(5)

In this section, “urgency statement” means—

(a)

in relation to an information notice, a statement under section 142(7)(a),

(b)

in relation to an assessment notice, a statement under section 146(8)(a) or (9)(d),

(ba)

F2in relation to an interview notice, a statement under section 148A(8)(a), and

(c)

in relation to an enforcement notice, a statement under section 150(8)(a).

Annotations

Textual amendments

F1: Words in s. 164(1) inserted (5.2.2026) by Data (Use and Access) Act 2025 (c. 18), ss. 100(8)(a), 142(1); S.I. 2026/82, reg. 2(s)
F2: S. 164(5)(ba) inserted (5.2.2026) by Data (Use and Access) Act 2025 (c. 18), ss. 100(8)(b), 142(1); S.I. 2026/82, reg. 2(s)

Commencement

I1: S. 164 in force at 25.5.2018 by S.I. 2018/625, reg. 2(1)(f)