Right to appeal against notice given under paragraph 5 [F1or 5A]U.K.
Textual Amendments
F1Words in Sch. 36 para. 31 heading inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(5)
31U.K.Where a person is given a notice under paragraph 5 [F2or 5A], the person may appeal F3... against the notice or any requirement in the notice on the ground that it would be unduly onerous to comply with the notice or requirement.
Textual Amendments
F2Words in Sch. 36 para. 31 inserted (with effect in accordance with s. 224(7) of the amending Act) by Finance Act 2012 (c. 14), s. 224(4)
F3Words in Sch. 36 para. 31 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 471(9)
Commencement Information
I1Sch. 36 para. 31 in force at 1.4.2009 by S.I. 2009/404, art. 2