Part 4Pension schemes etc

Chapter 7Compliance

Discharge of tax liability: good faith

269Appeal against decision on discharge of liability

(1)

This section applies where the Inland Revenue—

(a)

decides to refuse an application under F1section 237D (discharge of scheme administrator's liability to annual allowance charge), F2section 244N (discharge of liability to overseas transfer charge), F3... or section 268 (discharge of liability to unauthorised payments surcharge or scheme sanction charge), F4...

F4(b)

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(2)

The applicant may appeal against the decision.

F5(3)

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F5(4)

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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)

F6On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal must consider whether the applicant’s liability to the F7... unauthorised payments surcharge or scheme sanction charge ought to have been discharged.

(7)

If F8the tribunal considers that the applicant’s liability ought not to have been discharged, F9the tribunal must dismiss the appeal.

(8)

If F8the tribunal considers that the applicant’s liability ought to have been discharged, F9the tribunal must grant the application.

F10(9)

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F10(10)

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F10(11)

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