[F114E(1)This paragraph applies if HMRC are required by paragraph 14B or 14C to review the matter in question.U.K.
(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 sub-paragraph (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 participator 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 participator 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 sub-paragraph (6) “relevant day” means—
(a)in a case where the participator required the review, the day when HMRC notified the participator 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 participator’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 sub-paragraph (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see paragraphs 14B(2) and 14C(2)) is upheld.
(9)If sub-paragraph (8) applies, HMRC must notify the participator of the conclusion which the review is treated as having reached.]
Textual Amendments
F1Sch. 2 paras. 14A-14I and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 75
Modifications etc. (not altering text)
C1Sch. 2 paras. 14A-14I applied (with modifications) by Oil Taxation (Gas Banking Scheme) Regulations 1982 (S.I. 1982/92), reg. 7(5) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 8(4))
C2Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9), Sch. 22 para. 8(9) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 213(5))
C3Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1994 (c. 9). Sch. 22 para. 4(5) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 211(5))
C4Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1993 (c. 34), Sch. 20A para. 11(3) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 194(3))
C5Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), Sch. 12 para. 3(2)(d) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 130(5))
C6Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1987 (c. 16), s. 66(8) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 129(4))
C7Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1984 (c. 43), s. 115(6A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 104(3))
C8Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 19 para. 7(2) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 102(3)(a))
C9Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1982 (c. 39), Sch. 18 para. 8(5) (as amended (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 101(5)(a))
C10Sch. 2 paras. 14A-14I applied (with modifications) by Finance Act 1980 (c. 48), Sch. 17 para. 5(6) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 95(5))