Section 204 | Appeals against notices

(1)A recipient of a notice under section 179 (connected persons) may appeal against the issue of the notice or any requirement in the notice.

(2)A recipient of a notice under section 180 (third parties) may appeal against the issue of the notice or any requirement in the notice on the grounds that it would be unduly onerous to comply with the notice or requirement.

(3)A recipient of a notice under section 182 (identification) may appeal against the issue of the notice or any requirement in the notice on the grounds that it would be unduly onerous to comply with the notice or requirement.

(4)Subsections (1) to (3) do not apply in relation to a notice that was issued with tribunal approval.

(5)Paragraph 32 of Schedule 36 to FA 2008 applies to appeals under this section as it applies to appeals under Part 5 of that Schedule (and references to information notices are to be read as references to notices under this Chapter).