Regulation 45 Appeals against information noticesI1
United Kingdom
(1)
A person on whom an information notice is served may appeal against the notice to the First-tier Tribunal on the ground that the notice is not in accordance with the law.
(2)
If the Tribunal considers that the notice is not in accordance with the law—
(a)
it must quash the notice; and
(b)
it may give directions to the Commissioner in relation to the service of a further information notice.
Annotations
Commencement
- I1
Reg. 45 in force at 19.6.2023, see reg. 1(1)