[F165(1)A group member may appeal against a notice under paragraph 62.U.K.
(2)A person to whom a notice is given under paragraph 63 in a case where the tribunal has not approved the giving of the notice may appeal against the notice on the ground that it would be unduly onerous to comply with it.
(3)No appeal may be made under this paragraph in relation to a requirement to provide any information, or produce any documents, that forms part of the statutory records of any company which is a UK group company of the group at any time in the period of account.
(4)“Statutory records” has the same meaning given by paragraph 62 of Schedule 36 to FA 2008.
(5)In this Part of this Schedule references to an appeal against a notice include an appeal against a requirement of the notice.]
Textual Amendments
F1Sch. 7A inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28)