The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014

Amendment to FA 1994: customs and excise duties

2.  In section 16 of FA 1994(1) (appeals to a tribunal), for subsection (1D) substitute—

“(1D) In a case where HMRC are requested to undertake a review in accordance with section 15E(2)—

(a) an appeal may not be made to an appeal tribunal—

(i) unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and

(ii) if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;

(b) any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c) if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.”.

(1)

1994 c. 9. Sections 16(1) and (1A)-(1G) were substituted and inserted by S.I. 2009/56.

(2)

Section 15E was inserted by S.I. 2009/56.