- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 2003
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Changes over time for: Section 35
No versions valid at: 10/07/2003
Alternative versions:
- 27/11/2003- Amendment
- 10/07/2003
Point in time - 01/04/2009- Amendment
- 17/07/2014- Amendment
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Finance Act 2003, Section 35 is up to date with all changes known to be in force on or before 05 February 2025. 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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Yn ddilys o 27/11/2003
35Powers of Commissioners on a reviewU.K.
(1)Where the Commissioners—
(a)are required in accordance with section 33 to review a decision, or
(b)agree to do so on such a request as is mentioned in section 34(4),
the following provisions of this section apply.
(2)On any such review, the Commissioners may—
(a)confirm the decision,
(b)withdraw the decision, or
(c)vary the decision.
(3)Where the Commissioners withdraw or vary the decision, they may also take such further steps (if any) in consequence of the withdrawal or variation as they may consider appropriate.
(4)If the Commissioners do not within the permitted period give notice of their determination on the review to the person who required the review or his representative, they shall be taken for the purposes of this Part to have confirmed the decision.
(5)For the purposes of subsection (4), the “permitted period” is the period of 45 days beginning with the day on which the review—
(a)is required by the person or his representative in accordance with section 33, or
(b)is agreed to by the Commissioners as mentioned in section 34(4).
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