- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
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59(1)The review may conclude that HMRC's view of the matter (as notified to the appellant under paragraph 57(4) or 58(2)) is to be—
(a)upheld,
(b)varied, or
(c)cancelled.
(2)HMRC must notify the appellant of the conclusions of the review and the reasoning for those conclusions within—
(a)the period of 45 days beginning with the relevant day, or
(b)such other period as may be agreed.
(3)In sub-paragraph (2) “relevant day” means—
(a)in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC's view of the matter;
(b)in a case where HMRC offered the review, the day when HMRC received notification of the appellant's acceptance of the offer.
(4)If HMRC do not give notice of the conclusions of the review within the period specified in sub-paragraph (3), the review is treated as having concluded that HMRC's view of the matter in question is upheld.
(5)If sub-paragraph (4) applies, HMRC must notify the appellant of the conclusions which the review is treated as having reached.
(6)The conclusions of a review are to be treated as if they were contained in a settlement agreement under paragraph 61, but the right to withdraw from such an agreement does not apply in relation to that notional agreement.
(7)Sub-paragraph (6) does not apply to the matter if, or to the extent that, the appellant notifies the appeal to the tribunal.
(8)The appellant may notify the appeal to the tribunal—
(a)within the post-review period;
(b)after the end of that period only if the tribunal gives permission.
(9)The post-review period is—
(a)if HMRC has notified the appellant of the conclusions of the review in accordance with sub-paragraph (2), the period of 30 days beginning with that notice;
(b)if HMRC has not so notified the appellant, the period beginning with the day following the last day of the period specified in sub-paragraph (2) and ending 30 days after the date on which HMRC gives notice in accordance with sub-paragraph (5).
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