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The Economic Crime (Anti-Money Laundering) Levy Regulations 2022
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- UK Statutory Instruments
- 2022 No. 269
- PART10
- Regulation 28
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[F1Review procedureU.K.
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28.—(1) Where the HMRC Commissioners must review a decision, the HMRC Commissioners must, within the review period—
(a)review the appealable decision,
(b)conclude that the appealable decision is to be upheld, varied or cancelled, and
(c)give the person liable to pay the levy notice of the conclusions of the review, with reasons.
(2) Where the HMRC Commissioners do not give notice of the conclusions of the review in accordance with paragraph (1)(c) within the review period—
(a)the review is to be treated as having concluded that the appealable decision is upheld, and
(b)the HMRC Commissioners must notify the person liable to pay the levy of the conclusion which the review is treated as having reached.
(3) In this regulation “the review period” means—
(a)where the HMRC Commissioners have been notified in accordance with regulation 26(4) that a review is required, the period of 45 days beginning with the date on which the HMRC Commissioners were so notified,
(b)where the HMRC Commissioners have decided to undertake a review in accordance with regulation 27(1), the period of 45 days beginning with the date on which the HMRC Commissioners made that decision, or
(c)such other period as the HMRC Commissioners and the person liable to pay the levy may agree.]
Textual Amendments
F1Pts. 7-10 inserted (with effect in relation to the financial year beginning with April 2022 and subsequent financial years) by The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023 (S.I. 2023/369), regs. 1(2), 11
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