Paragraph 37

(1)

Notice of an appeal under paragraph 36 must be given—

(a)

in writing,

(b)

before the end of the period of 30 days beginning with the date on which notification under paragraph 35 was given, and

(c)

to HMRC.

(2)

It must state the grounds of appeal.

(3)

On an appeal under paragraph 36(a) that is notified to the tribunal, the tribunal may confirm or cancel the decision.

(4)

On an appeal under paragraph 36(b) that is notified to the tribunal, the tribunal may—

(a)

confirm the decision, or

(b)

substitute for the decision another decision that the officer of Revenue and Customs had power to make.

(5)

Subject to this paragraph and paragraph 40, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under paragraph 36 as they have effect in relation to an appeal against an assessment to income tax.

Notes on Schedule 23

Modifications

C1: Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
C2: Sch. 23 applied (16.6.2016) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 43(1)