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

Amendment to FA 2003: taxes and duties on importation and exportation: penalties

8.—(1) Section 33F of FA 2003(1) (bringing of appeals) is amended as follows.

(2) In subsection (3) for “section 33C” substitute “section 33B”.

(3) For subsection (4) substitute—

“(4) In a case where HMRC are requested to undertake a review in accordance with section 33D(2)—

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

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

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

(1)

2003 c. 14. Section 33F was inserted by S.I. 2009/56.

(2)

Section 33D was inserted by S.I. 2009/56.