C3C9C10C7C6C1C5C4C2C8Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C5

Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)

C2

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C8

Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)

Chapter 7Compliance

Discharge of tax liability: good faith

I1269Appeal against decision on discharge of liability

1

This section applies where the Inland Revenue—

a

decides to refuse an application under F4section 237D (discharge of scheme administrator's liability to annual allowance charge), section 267(2) (discharge of liability to lifetime allowance charge) or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), or

b

on an application under section 267(5), decides to refuse the application or to discharge the applicant’s liability to the lifetime allowance charge in respect of part only of the excess amount.

2

The applicant may appeal against the decision.

F53

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F54

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5

An appeal under this section against a decision must be brought within the period of 30 days beginning with the day on which the applicant was given notification of the decision.

6

F7On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal must consider whether the applicant’s liability to the lifetime allowance charge, unauthorised payments surcharge or scheme sanction charge ought to have been discharged.

7

If F3the tribunal considers that the applicant’s liability ought not to have been discharged, F8the tribunal must dismiss the appeal.

8

If F3the tribunal considers that the applicant’s liability ought to have been discharged, F8the tribunal must grant the application.

9

F1On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal must consider whether the applicant’s liability to the lifetime allowance charge ought to have been discharged in respect of the excess amount or a greater part of the excess amount.

10

If F6the tribunal considers that the applicant’s liability ought not to have been discharged in respect of the excess amount or a greater part of the excess amount, F2the tribunal must dismiss the appeal.

11

If F6the tribunal considers that the applicant’s liability ought to have been discharged in respect of the excess amount or a greater part of the excess amount, F2the tribunal must discharge the applicant’s liability in respect of the excess amount or that part of the excess amount.