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Changes over time for: Cross Heading: Review out of time
Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/03/2012.
Changes to legislation:
There are currently no known outstanding effects for the Counter-Terrorism Act 2008, Cross Heading: Review out of time.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[Review out of timeU.K.
26D(1)This paragraph applies if—U.K.
(a)HMRC have offered a review of a decision under paragraph 26A, and
(b)P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).
(2)HMRC must review the decision under paragraph 26B if—
(a) after the time allowed, P notifies HMRC in writing requesting a review out of time,
(b)HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(3)HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.]
Yn ôl i’r brig