Section 24 - When compliance notice or expenses demand becomes operative
59.This section sets out when a compliance notice or expenses demand becomes operative.
60.Under subsection (2) where no appeal against a compliance notice is brought within the appeal period specified in section 17, both the notice and any accompanying demand for expenses under section 19 becomes operative at the end of that period.
61.A demand for expenses under section 22 becomes operative at the end of the period allowed for an appeal, when no appeal is made against it (section 24(3)).
62.Subsections (4) to (6) deal with cases where an appeal is brought, and set out that a compliance notice (and any accompanying section 19 demand) or a demand under section 22 become operative when a decision on the appeal is given which confirms the notice or demand.