{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-11A/paragraph-14.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/11A/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) An appeal may be brought against a conclusion stated or amendment made by a closure notice.\n(2) Notice of the appeal must be given—\n(a) in writing,\n(b) within 30 days after the date on which the closure notice was issued,\n(c) to the officer of the Board by whom the closure notice was given.\n(3) The notice of appeal must specify the grounds of appeal.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Paragraphs 36A to 37 , 44 and 45 of Schedule 10 ... applies in relation to an appeal under this paragraph as they apply in relation to an appeal under paragraph 35 of that Schedule.\n(6) On an appeal against an amendment made by a closure notice, the tribunal may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.\n(7) Where any such amendment is varied, whether by the tribunal or by the order of a court, paragraph 13 (giving effect to amendments under paragraph 11) applies (with the necessary modifications) in relation to the variation as it applied in relation to the amendment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 11A inserted (22.7.2004) by Finance Act 2004 (c. 12), Sch. 40"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 11A para. 14(4) 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. 1 para. 399(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 11A para. 14(5) 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. 1 para. 399(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 11A para. 14(5) substituted (with effect in accordance with s. 28(2) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 5(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 11A para. 14(5) omitted (with effect in accordance with s. 28(2) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), Sch. 12 para. 5(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 11A para. 14(5) 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. 1 para. 399(3)(b)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in Sch. 11A para. 14(6)(7) 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. 1 para. 399(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/11A/paragraph/14",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}