SCHEDULES
SCHEDULE 15Oil activities: transferable tax history
PART 14Supplementary
94Appeals
1
A person may appeal against—
a
a decision that a penalty under paragraph 68 is payable by that person;
b
a decision to withdraw a TTH election under paragraph 72;
c
a decision to amend a TTH election under paragraph 74 (amounts discovered to be incorrect).
2
Notice of an appeal must be given—
a
in writing,
b
before the end of the period of 30 days beginning with the date on which notice of the decision is given, and
c
to an officer of Revenue and Customs.
3
Notice of an appeal must state the grounds of appeal.
4
On an appeal that is notified to the tribunal, the tribunal may—
a
confirm or cancel the decision, or
b
in the case of an appeal within sub-paragraph (1)(c), substitute for the decision another decision that an officer of Revenue and Customs had power to make.
5
If a decision under paragraph 72 (withdrawal) is cancelled, the TTH election is to be treated as having had continuing effect (subject to any further appeal).