Section 247 — Finance Act 2014: Appeal against refusal to withdraw monitoring notice

Appeal against refusal to withdraw monitoring notice 247 1 A person may appeal against a refusal by an authorised officer of a request that a monitoring notice should cease to have effect.

2 Notice of appeal must be given—

a in writing to the officer who gave the notice of the refusal under section 245, and b within the period of 30 days beginning with the day on which notice of the refusal was given.

3 The notice of appeal must state the grounds of appeal.

4 On an appeal that is notified to the tribunal, the tribunal may—

a confirm the refusal, or b direct that the monitoring notice is to cease to have effect.

5 Subject to this section, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this section.