[F1Procedure on appealsU.K.
97H.—(1) On an appeal [F2that is notified to the tribunal, the tribunal] shall uphold or quash the transfer notice.
(2) The general rule in paragraph (1) is subject to the following qualifications.
(3) In the case of the ground of appeal specified in regulation 97G(3)(a), the [F3tribunal] shall investigate the matter and shall—
(a)uphold the amount of the relevant PAYE debt [F4or the relevant apprenticeship levy debt] specified in the transfer notice, or
(b)reduce or increase the amount of the relevant PAYE debt [F5or the relevant apprenticeship levy debt] specified in the transfer notice to such amount as in [F6the tribunal’s opinion] is just and reasonable.
(4) If the [F7tribunal determines] the amount of the relevant PAYE debt of a managed service company under paragraph (3), that amount is conclusive as to the amount of that relevant PAYE debt [F8or the relevant apprenticeship levy debt] in any later appeal relating to that debt.
(5) In the case of the ground of appeal specified in regulation 97G(3)(f), the [F9tribunal] may reduce the amount specified in the transfer notice to an amount determined in accordance with the equation—
(6) In paragraph (5)—
RA means the reduced amount;
P means the number of days in the tax periods specified in the transfer notice during which the transferee was a person mentioned in section 688A(2);
TP means the number of days in the tax periods specified in the transfer notice;
AS means the amount specified in the transfer notice.
(7) In the case of the ground of appeal specified in regulation 97G(3)(k), the [F10tribunal] may reduce the amount specified in the transfer notice to such amount as in [F11the tribunal’s opinion] is just and reasonable.]
Textual Amendments
F1Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2
F2Words in reg. 97H(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(2)
F3Word in reg. 97H(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(3)(a)
F4Words in reg. 97H(3)(a) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)
F5Words in reg. 97H(3)(b) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)
F6Words in reg. 97H(3)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(3)(b)
F7Words in reg. 97H(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(4)
F8Words in reg. 97H(4) inserted (6.4.2017) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2017 (S.I. 2017/414), regs. 1, 2(11)
F9Word in reg. 97H(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(5)
F10Word in reg. 97H(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(6)(a)
F11Words in reg. 97H(7) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 104(6)(b)