Paragraph 3

United Kingdom

(1)

The responsible person may appeal F1... against the Board’s decision by notice in writing given to the Board within three months of his receiving the notice under paragraph 2(1) above informing him thereof.

(2)

An appeal under sub-paragraph (1) above may at any time F2before it is notified to the tribunal be abandoned by notice in writing given to the Board by the responsible person.

F3(3)

The provisions of paragraphs 14A to 14I of Schedule 2 shall apply to appeals under this paragraph subject to any necessary modifications.

Annotations

Textual amendments

F1: Words in Sch. 8 para. 3(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 85(2)
F2: Words in Sch. 8 para. 3(2) 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. 85(3)
F3: Sch. 8 para. 3(3) 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. 85(4)

Notes on Schedule 8

Modifications

C1: See also Finance Act 1982 (c. 39), s. 139(6) and Sch. 19 para. 17 as regards repayment of APRT