Paragraph 22B F1

(1)

This paragraph applies where HMRC have allocated a reference number to arrangements or proposed arrangements in a case within paragraph 22(3).

(2)

A person who has been notified of the reference number may appeal to the tribunal against its allocation.

(3)

An appeal under this paragraph may be brought only on the following grounds—

(a)

that, in issuing the notice under paragraph 21A as a result of which the reference number was allocated, HMRC did not act in accordance with that paragraph;

(b)

that, in allocating the reference number, HMRC did not act in accordance with paragraph 22;

(c)

that the arrangements are not in fact notifiable arrangements or, in the case of proposed arrangements, that the proposal for the arrangements is not in fact a notifiable proposal.

(4)

Notice of appeal under this paragraph must be given to the tribunal in writing before the end of the period of 30 days beginning with the day on which the person is notified of the number by HMRC.

(5)

Notice may be given after that time if the tribunal give permission.

(6)

The notice of appeal must specify the grounds of appeal.

(7)

On an appeal under this paragraph, the tribunal may affirm or cancel HMRC's decision.

(8)

If the tribunal cancel HMRC's decision, HMRC must withdraw the reference number.

(9)

Bringing an appeal under this paragraph does not prevent—

(a)

a power conferred by this Part of this Schedule from being exercised, or

(b)

a duty imposed by this Part of this Schedule from continuing to apply.

Annotations

Textual amendments

F1: Sch. 17 paras. 22-22C and cross-headings substituted for Sch. 17 para. 22 and cross-heading (with application in accordance with Sch. 31 paras. 45, 46 of the amending Act) by Finance Act 2021 (c. 26), Sch. 31 paras. 23, 44

Notes on Schedule 17

Modifications

C1: Sch. 17 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 80 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)