SCHEDULES
F1SCHEDULE 7AInterest restriction returns
PART 7Information powers exercisable by officers of Revenue and Customs
Appeals
65
1
A group member may appeal against a notice under paragraph 62.
2
A person to whom a notice is given under paragraph 63 in a case where the tribunal has not approved the giving of the notice may appeal against the notice on the ground that it would be unduly onerous to comply with it.
3
No appeal may be made under this paragraph in relation to a requirement to provide any information, or produce any documents, that forms part of the statutory records of any company which is a UK group company of the group at any time in the period of account.
4
“Statutory records” has the same meaning given by paragraph 62 of Schedule 36 to FA 2008.
5
In this Part of this Schedule references to an appeal against a notice include an appeal against a requirement of the notice.
Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)