Finance Bill (HC Bill 47)

(6) Sub-paragraph (3)(c) is not to be read as requiring a digital service to be
25provided and available for the purpose referred to.

(7) For the purposes of this Part of this Schedule, an application for a reference
number for the purposes of paragraph 1(2) is successful on a dormant basis
if the decision on the application is that—

(a) the application would have been unconditionally successful but for
30the fact that paragraph 1(2) of Schedule 6 to FA 2014 (“individual
protection 2014”) applies in the case of the individual concerned, and

(b) a reference number for the purposes of paragraph 1(2) will be issued
in response to the application but only when paragraph 1(2) of
Schedule 6 to FA 2014 does not apply in the individual’s case.

(8) 35For the purposes of this Part of this Schedule, an application for a reference
number for the purposes of paragraph 9(2) is successful on a dormant basis
if the decision on the application is that—

(a) the application would have been unconditionally successful but for
the fact that a prior provision applies in the case of the individual
40concerned, and

(b) a reference number for the purposes of paragraph 9(2) will be issued
in response to the application but only when no prior provision
applies in the individual’s case.

(9) For the purposes of sub-paragraph (8), the prior provisions are—

(a) 45paragraph 12 of Schedule 36 to FA 2004 (enhanced protection),

(b) paragraph 14 of Schedule 18 to FA 2011 (fixed protection 2012),

(c) paragraph 1 of Schedule 22 to FA 2013 (fixed protection 2014), and

(d) paragraph 1(2) of this Schedule (fixed protection 2016).

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Withdrawal of reference numbers

15 (1) This paragraph applies where a reference number for the purposes of
paragraph 1(2) or 9(2) has been issued by or on behalf of the Commissioners
in respect of an individual.

(2) 5The number may be withdrawn by an officer of Revenue and Customs.

(3) The number may be withdrawn only if—

(a) something contained in the application for the number was incorrect,
or

(b) where the number was for the purposes of paragraph 1(2)—

(i) 10there has been a protection-cessation event (see paragraph 3)
in the individual’s case since the making of the application,
or

(ii) paragraph 1(2) of Schedule 6 to FA 2014 has come to apply in
the individual’s case, or

(c) 15where the number was for the purposes of paragraph 9(2)—

(i) a provision listed in paragraph 9(5) has come to apply in the
individual’s case, or

(ii) paragraph 9(2) has ceased to apply in the individual’s case as
a result of the operation of paragraph 9(7), or

(d) 20the individual—

(i) has been given a notice under paragraph 1 of Schedule 36 to
FA 2008 (information and inspection powers: taxpayer
notice) in connection with (as the case may be) Part 1 or 2 of
this Schedule, and

(ii) 25fails to comply with the notice within the period specified in
the notice.

(4) Where the number is withdrawn—

(a) notice of the withdrawal, and

(b) reasons for the withdrawal,

30are to be given by an officer of Revenue and Customs to the individual.

(5) Where the number is withdrawn, the effect of the withdrawal is as follows—

(a) in the case of withdrawal in reliance on sub-paragraph (3)(a), the
number is treated as never having been issued,

(b) in the case of withdrawal in reliance on paragraph (b) or (c) of sub-
35paragraph (3), the number is treated as having been withdrawn at
the time of the event mentioned in sub-paragraph (i) or (ii) of that
paragraph, and

(c) in the case of withdrawal in reliance on sub-paragraph (3)(d), the
number is treated as having been withdrawn at the time specified in
40the notice of the withdrawal as the effective time of the withdrawal,
which may be any time not earlier than the time of issue of the
number.

Appeals against non-issue or withdrawal of reference numbers

16 (1) Where—

(a) 45an application is made for a reference number for the purposes of
paragraph 1(2) or 9(2) in respect of an individual, and

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(b) the application is unsuccessful (see sub-paragraph (9)),

the individual may appeal against the decision on the application.

(2) Where a reference number issued in respect of an individual for the
purposes of paragraph 1(2) or 9(2) is withdrawn, the individual may appeal
5against the withdrawal.

(3) Where a reference number issued in respect of an individual for the
purposes of paragraph 1(2) or 9(2) is withdrawn in reliance on paragraph
15(3)(d), the individual may appeal against the time specified (in the notice
of the withdrawal) as the effective time of the withdrawal.

(4) 10Where an appeal under sub-paragraph (1) is notified to the tribunal, the
tribunal—

(a) must allow the appeal if satisfied—

(i) that the application was a valid application,

(ii) that everything in the application was correct, and

(iii) 15that, at the time of deciding the appeal, paragraph 15(3)(b),
(c) or (d) does not authorise withdrawal of the requested
number (assuming it had been issued), and

(b) must otherwise dismiss the appeal.

(5) Where an appeal under sub-paragraph (2) is notified to the tribunal, the
20tribunal—

(a) must allow the appeal if satisfied that the withdrawal was not
authorised by paragraph 15(3), and

(b) must otherwise dismiss the appeal.

(6) Where an appeal under sub-paragraph (3) is notified to the tribunal, the
25tribunal must decide whether it was just and reasonable to specify the
particular time specified and—

(a) if the tribunal decides that it was, the tribunal must dismiss the
appeal, and

(b) otherwise—

(i) 30the tribunal must decide what time it would have been just
and reasonable to specify, and

(ii) the withdrawal has effect as if the notice of the withdrawal
had specified the time decided by the tribunal.

(7) Notice of an appeal under this paragraph must be given to Her Majesty’s
35Revenue and Customs before the end of 30 days beginning with the date on
which notice under paragraph 14(4) or 15(4) (as the case may be) is given.

(8) In this paragraph “the tribunal” means the First-tier Tribunal or, where
determined by or under Tribunal Procedure Rules, the Upper Tribunal.

(9) The references in sub-paragraph (1) and paragraph 17(3)(b)(ii) to an
40application being unsuccessful do not include a case where an application
for a reference number for the purposes of paragraph 1(2) or 9(2) is
successful on a dormant basis (see paragraph 14(7) and (8)).

Notification of subsequent protection-cessation events

17 (1) Sub-paragraph (2) applies if, in the case of an individual, there is a
45protection-cessation event (see paragraphs 3 to 8) at a time when—

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(a) the individual has a reference number for the purposes of paragraph
1(2),

(b) there is a pending application for a reference number for those
purposes in respect of the individual, or

(c) 5an appeal under paragraph 16(2) or (3) is in progress in connection
with withdrawal of a reference number issued for those purposes in
respect of the individual.

(2) The individual—

(a) must notify the Commissioners of the event, and

(b) 10must do so—

(i) before the end of 90 days beginning with the day on which
the individual could first reasonably be expected to have
known that the event had occurred, and

(ii) by means of a digital service provided for the purpose by or
15on behalf of the Commissioners, or by other means
authorised in a particular case by an officer of Revenue and
Customs.

(3) For the purposes of this paragraph—

(a) an application is pending if—

(i) 20it has been made,

(ii) no reference number has been issued in response to the
application, and

(iii) the applicant has not been notified that the application has
been unsuccessful;

(b) 25an application is also pending if—

(i) it has been made,

(ii) it has been unsuccessful, and

(iii) an appeal under paragraph 16(1) is in progress against the
decision on the application;

(c) 30an appeal under paragraph 16(1), (2) or (3) is in progress until one of
the following happens—

(i) it, or any further appeal, is withdrawn, or

(ii) it and any further appeal brought have been determined, and
there is no prospect of further appeal.

35Notification of subsequent pension debits

18 (1) Sub-paragraph (2) applies if an individual receives a discharge notice related
to a pension debit at a time when—

(a) the individual has a reference number for the purposes of paragraph
9(2),

(b) 40there is a pending application for a reference number for those
purposes in respect of the individual, or

(c) an appeal under paragraph 16(2) or (3) is in progress in connection
with withdrawal of a reference number issued for those purposes in
respect of the individual.

(2) 45The individual—

(a) must notify the Commissioners of the appropriate amount and
transfer day for the pension debit, and