Paragraph 49 Amendments to Part 8 of the 2016 ActI1

in subsection (2), after paragraph (d) insert—

“(da)

a decision relating to a penalty point for failure to make a visitor levy return (within the meaning of Part 5);

(db)

a decision to issue a taxpayer notice, or to include a particular requirement in such a notice, where the tribunal did not approve the issuing of the notice;”;

in subsection (3), in paragraphs (b)(i) and (c)(i), after “notice” insert “where the tribunal approved the issuing of the notice”.