Finance Act 1996

[F1 54C Review by HMRC U.K.

(1)  HMRC must review a decision if—

(a) they have offered a review of the decision under section 54A, and

(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G.

(3) HMRC must review a decision if a person other than P notifies them under section 54B.

(4) HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.]

Textual Amendments

F1 Ss. 54A-54G 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. 235 (with Sch. 3 paras. 2-4)