C2C1C3C4C6C5Part VF2Reviews and Appeals

Annotations:
Amendments (Textual)
Modifications etc. (not altering text)
C2

Pt. V applied (with modifications) (15.12.2007) by The Money Laundering Regulations 2007 (S.I. 2007/2157), regs. 1(1), 44(3), Sch. 5 para. 1

C3

Pt. V applied (with modifications) by S.I. 2007/2157, reg. 43(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 172(4))

C4

Pt. V modified by S.I. 2007/2157, Sch. 5 para. 1 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 175)

C6

Pt. V modified by S.I. 2007/3298, Sch. 2 para. 2 (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 181)

C5

Pt. V applied (with modifications) by S.I. 2007/3298, reg. 12(2) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 178(4))

83CF1Review by HMRC

1

HMRC must review a decision if—

a

they have offered a review of the decision under section 83A, and

b

P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

2

But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.

3

HMRC must review a decision if a person other than P notifies them under section 83B.

4

HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.