# Finance Act 2014, Paragraph 5

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

(1) This paragraph applies where a partner payment notice has been given to a relevant partner under paragraph 3 (and not withdrawn).
(2) The relevant partner has 90 days beginning with the day that notice is given to send written representations to HMRC—
(a) objecting to the notice on the grounds that Condition A, B or C in that paragraph was not met, ...
(b) objecting to the amount specified in the notice under paragraph 4(1)(b), or
(c) objecting to the amount specified in the notice under paragraph 4(1)(d).
(3) HMRC must consider any representations made in accordance with sub-paragraph (2).
(4) Having considered the representations, HMRC must—
(a) if representations were made under sub-paragraph (2)(a), determine whether—
(i) to confirm the partner payment notice (with or without amendment), or
(ii) to withdraw the partner payment notice, ...
(b) if representations were made under sub-paragraph (2)(b) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount (or no amount) ought to have been specified as the understated partner tax, and then—
(i) confirm the amount specified in the notice, ...
(ii) amend the notice to specify a different amount, or
(iii) remove from the notice the provision made under paragraph 4(1)(b),, and
(c) if representations were made under sub-paragraph (2)(c) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount (or no amount) ought to have been specified under paragraph 4(1)(d), and then—
(i) confirm the amount specified in the notice,
(ii) amend the notice to specify a different amount, or
(iii) remove from the notice the provision made under paragraph 4(1)(d),
and notify P accordingly.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/32/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-32/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.