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Change 1
As published
121D Appeals in relation to personal liability notices
(1) No appeal shall lie in relation to a personal liability notice except as provided by this section.
(2) An individual who is served with a personal liability notice may appeal ... against the Inland Revenue's decision as to the issue and content of the notice on the ground that—
(a) the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;
(b) the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;
(c) the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or
(d) the opinion formed by the Inland Revenue under subsection (3)(a) or (b) of that section was unreasonable.
(3) The Inland Revenue shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.
(4) On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the Inland Revenue.
(5) Where an appeal under this section—
(a) is brought on the basis of evidence not considered by the Inland Revenue, or on the ground mentioned in subsection (2)(d) above; and
(b) is not allowed on some other basis or ground,
and is notified to the tribunal, the tribunal shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the tribunal sees fit to make, for the Inland Revenue to consider whether to vary their decision as to the issue and content of the personal liability notice.
(6) In this section—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“officer”, in relation to a body corporate, has the same meaning as in section 121C above;
“personal liability notice” has the meaning given by subsection (2) of that section;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;
“vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
Your change, as a redline
121D Appeals in relation to personal liability notices
(1) No appeal shall lie in relation to a personal liability notice except as provided by this section.
(2) An individual who is served with a personal liability notice may appeal ... against the Inland Revenue's decision as to the issue and content of the notice on the ground that—
(a) the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;
(b) the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;
(c) the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or
(d) the opinion formed by the Inland Revenue under subsection (3)(a) or (b) of that section was unreasonable.
(3) The Inland Revenue shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.
(4) On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the Inland Revenue.
(5) Where an appeal under this section—
(a) is brought on the basis of evidence not considered by the Inland Revenue, or on the ground mentioned in subsection (2)(d) above; and
(b) is not allowed on some other basis or ground,
and is notified to the tribunal, the tribunal shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the tribunal sees fit to make, for the Inland Revenue to consider whether to vary their decision as to the issue and content of the personal liability notice.
(6) In this section—
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“officer”, in relation to a body corporate, has the same meaning as in section 121C above;
“personal liability notice” has the meaning given by subsection (2) of that section;
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;
“vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.
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