OpenLegislation

Paragraph 14I C1C2C3C4C5C6C7C8C9C10F1

(1)

In paragraphs 14A to 14H—

(a)

“matter in question” means the matter to which an appeal relates;

(b)

a reference to a notification is a reference to a notification in writing.

(2)

In paragraphs 14A to 14H, a reference to the participator includes a person acting on behalf of the participator except in relation to—

(a)

notification of HMRC’s view under paragraph 14B(2);

(b)

notification by HMRC of an offer of review (and of their view of the matter) under paragraph 14C;

(c)

notification of the conclusions of a review under paragraph 14E(6); and

(d)

notification of the conclusions of a review under paragraph 14E(9).

(3)

But if a notification falling within sub-paragraph (2) is given to the participator, a copy of the notification may also be given to a person acting on behalf of the participator.

Annotations

Textual amendments

F1

Sch. 2 paras. 14A-14I and cross-headings inserted (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. 75

Modifications

C1

Sch. 2 paras. 14A-14I applied (with modifications) by Oil Taxation (Gas Banking Scheme) Regulations 1982 (S.I. 1982/92), reg. 7(5) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 8(4))

C2

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9), Sch. 22 para. 8(9) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 213(5))

C3

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9). Sch. 22 para. 4(5) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 211(5))

C4

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1993 (c. 34), Sch. 20A para. 11(3) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 194(3))

C5

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), Sch. 12 para. 3(2)(d) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 130(5))

C6

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), s. 66(8) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 129(4))

C7

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1984 (c. 43), s. 115(6A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 104(3))

C8

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 19 para. 7(2) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 102(3)(a))

C9

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 18 para. 8(5) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 101(5)(a))

C10

Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1980 (c. 48), Sch. 17 para. 5(6) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 95(5))

Notes on Schedule 2

Modifications

C1

See Oil Taxation Act 1983 (c. 56), Sch. 4 para. 14 for application of Sch. 2 to tax chargeable only by virtue of the provisions of s. 12 and Sch. 4 of that Act