Section 236E | Appeal against decision not to withdraw stop notice

(1)A person may appeal against a refusal by an authorised officer to grant a request that a stop notice cease to have effect in relation to that person.

(2)Notice of appeal must be given—

(a)in writing to the officer who gave the decision notice under section 236D(4), and

(b)within the period of 30 days beginning with the day on which the decision notice was given.

(3)The notice of appeal must state the grounds of appeal.

(4)The grounds of appeal that may be stated are the same as the grounds on which a person may request that a stop notice cease to have effect as mentioned in section 236D(1).

(5)On an appeal that is notified to the tribunal, the tribunal may—

(a)confirm the refusal, or

(b)direct that the stop notice is to cease to have effect in relation to a person from such date as the tribunal consider appropriate (which may be earlier or later than the date on which the tribunal makes that direction).

(6)Subject to this section, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section.