Section 187 | Tribunal approval of notices

(1)An application to the tribunal for approval of a notice, or disapplication of requirements, under this Chapter may be made without notice.

(2)An officer of Revenue and Customs (other than an authorised officer) may not seek the approval of, or disapplication of requirements by, the tribunal without the agreement of an authorised officer of Revenue and Customs.

(3)The tribunal may not approve the issue of a notice under sections 179 to 183 unless it is satisfied that the requirements of the relevant section are met.

(4)A decision of the tribunal is final (despite sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).