Paragraph 29V AppealsF1

(1)

A person who is given notice under paragraph 29Q may appeal against the notice or any requirement in it.

(2)

PGS may appeal against—

(a)

the rejection by an officer of Revenue and Customs of an application under paragraph 29S(1); and

(b)

a smaller reduction in the value of security held than PGS applied for.

(3)

Notice of an appeal under this paragraph must be given—

(a)

before the end of the period of 30 days beginning with—

(i)

in the case of an appeal under sub-paragraph (1), the day after the day on which the notice was given; and

(ii)

in the case of an appeal under sub-paragraph (2), the day after the day on which PGS was notified of the outcome of the application; and

(b)

to the officer of Revenue and Customs by whom the notice was given or the decision on the application was made, as the case may be.

(4)

Notice of an appeal under this paragraph must state the grounds of appeal.

(5)

On an appeal under sub-paragraph (1) that is notified to the tribunal, the tribunal may—

(a)

confirm the requirements in the notice;

(b)

vary the requirements in the notice; or

(c)

set aside the notice.

(6)

On an appeal under sub-paragraph (2) that is notified to the tribunal, the tribunal may—

(a)

confirm the decision on the application; or

(b)

vary the decision on the application.

(7)

On the final determination of an appeal under this paragraph—

(a)

subject to any alternative determination by a tribunal or court, any security to be given is due on the 30th day after the day on which the determination is made; or

(b)

HMRC may make such arrangements as they think fit to ensure the necessary reduction in the value of the security held.

(8)

Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) applies in relation to an appeal under this paragraph as it applies in relation to an appeal under the Taxes Acts but as if—

(a)

sections 46D, 47B, 50(6) to (9) and (11)(c) and 54A to 57 were omitted; and

(b)

in section 48(1)—

(i)

in paragraph (a) the reference to “the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”; and

(ii)

in paragraph (b) the reference to “any provision of the Taxes Acts” were a reference to “paragraph 29V of Schedule 4 to the Social Security (Contributions) Regulations 2001”.

Annotations

Textual amendments

F1: Sch. 4 Pt. 3B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18

Notes on the whole SI

Textual amendments

F1: See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).
F2: See section 176(2)(b) of the Act.

Notes on Schedule 4

Textual amendments

F1: Sch. 4 heading substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 29(2)