C4C1C2C3C5C7C6C8C9C10C11C12C13C14C15C16C21C22C20C19C23C24C25 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C7

Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C6

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C9

Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C12

Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

C14

Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)

C21

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C22

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C23

Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)

C24

Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)

C25

Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)

F1Appeals

Annotations:
Amendments (Textual)

C17C1849EF2Nature of review etc

1

This section applies if HMRC are required by section 49B or 49C to review the matter in question.

2

The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

3

For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

a

by HMRC in deciding the matter in question, and

b

by any person in seeking to resolve disagreement about the matter in question.

4

The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.

5

The review may conclude that HMRC’s view of the matter in question is to be—

a

upheld,

b

varied, or

c

cancelled.

6

HMRC must notify the appellant of the conclusions of the review and their reasoning within—

a

the period of 45 days beginning with the relevant day, or

b

such other period as may be agreed.

7

In subsection (6) “relevant day” means—

a

in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,

b

in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.

8

Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.

9

If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.