Section 269 | Appeal against decision on discharge of liability

(1)This section applies where the Inland Revenue—

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

(b)Repealed

(2)The applicant may appeal against the decision.

(3)Repealed

(4)Repealed

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

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

(8)If the tribunal considers that the applicant’s liability ought to have been discharged, the tribunal must grant the application.

(9)Repealed

(10)Repealed

(11)Repealed