Regulation 10 Application for suspension of requirement of an information notice pending outcome of an appeal
A person who—
is a liable person or third party in receipt of an information notice, and
has brought an appeal under regulation 7,
may apply to the local authority for suspension of any requirement contained in the information notice pending notice of the outcome of the appeal.
An application under paragraph (1) must be made in writing and sent to the local authority on or before the last day of the period of 30 days beginning with the day on which the notice of appeal is sent to the First-tier Tribunal.
The local authority may grant a suspension in response to an application under paragraph (1).
The local authority may refuse to grant a suspension, and must give reasons in writing where a refusal is made.
For the avoidance of doubt, no review under regulation 3 may be requested in respect of a decision to refuse to grant a suspension under this regulation.