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PART 10Enforcement of payment of tax

CHAPTER 2Enforcement: powers to obtain contact details for debtors

229Reviews and appeals against notices or requirements

(1)This section applies where a third party seeks, under Part 11, to have a decision in relation to the giving of a notice under section 228 or in relation to any requirement in such a notice reviewed or appealed.

(2)A third party may give notice of review or notice of appeal in relation to a decision to give a notice, or in relation to a requirement in such a notice, only on the ground that it would be unduly onerous to comply with the notice or the requirement in it.