Introduction Details of the Section
2.Subsection (1) gives a company to which a charging notice or supplementary charging notice is issued a right of appeal against the notice.
3.Subsection (2) provides that an appeal under subsection (1) must be made in writing to HM Revenue & Customs within 30 days after the end of the review period. The end of the review period is determined by reference to subsections (2) and (13) of section 101.
4.Subsection (3) requires the grounds of appeal to be specified.
5.Subsection (4) stipulates that, when determining for the purposes of an appeal whether the taxable diverted profits have been correctly calculated, the special rules in section 96 and 97 must be disregarded.
6.Subsection (5) sets out that the Tribunal in deciding the appeal, may confirm, amend, or cancel the appealed charging notice or supplementary charging notice.
7.Subsection (6) sets out that an appeal under this section is to be treated as if it were an appeal under the Taxes Acts.
8.Subsection (7) clarifies that subsection (6) does not override the rule that diverted profits tax cannot be postponed (see subsection (4) of section 98).