Appeals against account information notices

13 (1) A person who is given an account information notice may appeal to the Tribunal against the notice, or any requirement of it, on any of the following grounds—

(a) the person is not a person to whom the notice may be given,

(b) a requirement of the notice is inconsistent with provision made by paragraph 2, or

(c) it is unduly onerous to comply with the notice or requirement.

(2) Notice of an appeal under sub-paragraph (1) must be given before the end of the period of 30 days beginning with the date on which the account information notice was given.

(3) On an appeal under sub-paragraph (1), the Tribunal may confirm, vary or quash the account information notice or a requirement of it, including by varying the period within which, or the frequency with which, information is to be provided.

(4) If an appeal is brought against an account information notice or any requirement of it, the notice or requirement (as the case may be) is of no effect until the appeal is determined or withdrawn, unless the Tribunal orders otherwise.

Appeals against penalty notices

14 (1) A person who is given a penalty notice may appeal to the Tribunal against—

(a) the notice,

(b) the amount of the penalty, or

(c) in the case of a daily rate penalty, the period during which the daily amounts are payable.

(2) But sub-paragraph (1)(b) does not give a right of appeal against the amount of an increased daily rate penalty determined by the Tribunal under paragraph 10.

(3) Notice of an appeal under sub-paragraph (1) must be given before the end of the period of 30 days beginning with the date on which the penalty notice was given.

(4) On an appeal under sub-paragraph (1), the Tribunal may—

(a) confirm or quash the decision to impose the penalty,

(b) confirm or vary the amount of the penalty,

(c) confirm or vary the period within which all or part of the penalty is to be paid.

(5) If an appeal is brought under sub-paragraph (1), the penalty which is the subject of the appeal is not payable until the appeal is determined or withdrawn.

Appeals: further provision

15 (1) If the Tribunal confirms or varies an account information notice or a penalty notice on an appeal under this Part, the person to whom the notice was given must comply with the notice—

(a) within such period as may be specified by the Tribunal, or

(b) if the Tribunal does not specify a period, within such period as may be specified by the Department and notified to the person.

(2) A decision by the Tribunal on an appeal under this Part is final (despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007).