PART VIII ADMINISTRATION AND COLLECTION
Accounts and information
F1219B Appeal against requirement to produce documents etc.
1
An appeal may be brought against any requirement imposed by a notice under section 219A(1) above to produce any document or to furnish any accounts or particulars.
2
Subject to the following provisions of this section, the provisions of this Act relating to appeals shall have effect in relation to an appeal under this section as they have effect in relation to an appeal against a determination specified in a notice under section 221 below.
3
An appeal under this section must be brought within the period of thirty days beginning with the date on which the notice under section 219A(1) above is given.
4
On an appeal under this section the F2tribunal may—
a
if it appears F3. . . that the production of the document or the furnishing of the accounts or particulars was reasonably required by the officer of the Board for any of the purposes mentioned in section 219A(2) above, confirm the notice under section 219A(1) above so far as relating to the requirement; or
b
if it does not so appear F3. . . , set aside that notice so far as so relating.
5
Where, on an appeal under this section, the F4tribunal confirms the notice under section 219A(1) above so far as relating to any requirement, the notice shall have effect in relation to that requirement as if it had specified thirty days beginning with the determination of the appeal.
6
Neither the person required to produce documents or furnish accounts or particulars nor the officer of the Board shall be entitled to appeal F5under sections 11 or 13 of the TCEA 2007 against the determination of an appeal under this section.