Taxation (International and Other Provisions) Act 2010 section 65

Appeals

Section 65 sets out the rights of appeal against information notices issued under the interest restriction rules, including who may appeal and the limitations on those rights.

• A group member may appeal against an information notice issued to it under paragraph 62 (notices to group members).
• A third party who receives an information notice under paragraph 63 that was not pre-approved by the tribunal may appeal, but only on the ground that compliance would be unduly onerous.
• No appeal is permitted in relation to any requirement to provide information or produce documents that form part of the statutory records of any UK group company during the relevant period of account.
• References to an appeal against a notice include an appeal against any individual requirement contained within that notice.