C1C2Part V Enforcement

Annotations:
Modifications etc. (not altering text)
C1

Pt. V applied (with modifications) (1.3.2000) by S.I. 1999/2093, reg. 36(1), Sch. 4

Pt. V applied (with modifications) (1.3.2000) by S.I. 2000/190, art. 5(2)

48 Rights of appeal.

1

A person on whom an enforcement notice F1, an assessment notice, an information notice or a special information notice has been served may appeal to the Tribunal against the notice.

2

A person on whom an enforcement notice has been served may appeal to the Tribunal against the refusal of an application under section 41(2) for cancellation or variation of the notice.

3

Where an enforcement notice F2, an assessment notice, an information notice or a special information notice contains a statement by the Commissioner in accordance with section 40(8) F3, 41B(2), 43(5) or 44(6) then, whether or not the person appeals against the notice, he may appeal against—

a

the Commissioner’s decision to include the statement in the notice, or

b

the effect of the inclusion of the statement as respects any part of the notice.

4

A data controller in respect of whom a determination has been made under section 45 may appeal to the Tribunal against the determination.

5

Schedule 6 has effect in relation to appeals under this section and the proceedings of the Tribunal in respect of any such appeal.