- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (14/11/2016)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 14/11/2016.
Finance Act 1994, Section 15 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)Where the Commissioners are required in accordance with [F1section 14 or 14A] to review any decision, it shall be their duty to do so and they may, on that review, either—
(a)confirm the decision; or
(b)withdraw or vary the decision and take such further steps (if any) in consequence of the withdrawal or variation as they may consider appropriate.
(2)Where—
(a)it is the duty of the Commissioners in pursuance of a requirement by any person under section 14 [F2or 14A] above to review any decision; and
(b)they do not, within the period of forty-five days beginning with the day on which the review was required, give notice to that person of their determination on the review,
they shall be assumed for the purposes of [F3section 14 or 14A] to have confirmed the decision.
(3)The Commissioners shall not by virtue of any requirement under this Chapter to review a decision have any power, apart from their power in pursuance of section 8(4) above, to mitigate the amount of any penalty imposed under this Chapter.
Textual Amendments
F1Words in s. 15(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. 1 para. 201(2) (with Sch. 3 paras. 2-4)
F2Words in s. 15(2)(a) inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 201(3)(a) (with Sch. 3 paras. 2-4)
F3Words in s. 15(2) 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. 1 para. 201(3)(b) (with Sch. 3 paras. 2-4)
Modifications etc. (not altering text)
C1S. 15 applied (1.6.1995) by S.I. 1995/1046, reg. 7(3)
S. 15 applied (1.5.1995 with effect as mentioned in 1995 c. 4, s. 14(2)) by 1981 c. 63, Sch. 4 para. 7A(5) (as inserted by 1995 c. 4, s. 14, Sch. 3 para. 11(5))
S. 15 applied (prosp.) by 1995 c. 4, s. 5(4)(6)
S. 15 applied (19.3.1997) by 1997 c. 16, ss. 11(7), 13(1), 15, 50(1), Sch. 1 paras. 8(11), 9(5), Sch. 5 para. 19(1)
C2Ss. 14-16 modified (1.7.2005) by Finance Act 1995 (c. 4), s. 5(4)(6); S.I. 2005/1523, art. 2 (with art. 3)
C3Ss. 14-16 applied by 1981 c. 63, s. 26M(1) (as inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 1 para. 2; S.I. 2007/2172, art. 2)
C4Ss. 14-16 applied by 1981 c. 63, s. 26M(2)-(4) (as inserted (with effect in accordance with s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 1 para. 2; S.I. 2007/2172, art. 2)
C5Ss. 14-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 182(3), 198(1) (with Sch. 29)
Commencement Information
I1S. 15 wholly in force at 1.1.1995; s. 15 not in force at Royal Assent see s. 19(1); s. 15 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 15 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3
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