# Finance Act 2008, Paragraph 31

Extent: E+W+S+N.I.

Where a person is given a notice under paragraph 5 or 5A, the person may appeal ... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/36/paragraph/31 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-36/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.