[F1[F283FANature of review: penalties under Schedule 24 to FA 2021U.K.
(1)This section applies if HMRC are required, by virtue of paragraph 23(1) of Schedule 24 to the Finance Act 2021, to undertake a review under section 83C or 83E of a penalty decision in respect of which an appeal lies under paragraph 22(b) of that Schedule.
(2)The review may also conclude that HMRC's decision that P was liable to any of the penalty points by virtue of which P was liable to the penalty in respect of which the appeal lies is to be—
(a)upheld, or
(b)cancelled.
(3)Subsection (2) applies in relation to a penalty point even if the time limit for appealing against it expired before the relevant date.
(4)Subsection (2) does not apply in relation to a penalty point if—
(a)it was concluded on an earlier review required to be undertaken under section 83C or 83E that HMRC's decision that P was liable to the penalty point was to be upheld, or
(b)HMRC's decision that P was liable to the penalty point has been affirmed on appeal.
(5)In subsection (3) “relevant date” has the same meaning as in section 83F(6) (see section 83F(7)).]]
Textual Amendments
F1Ss. 83A-83G 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. 220
F2S. 83FA inserted (1.1.2023 for specified purposes, 6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 25; S.I. 2022/1278, reg. 2(3)(4)(a); S.I. 2024/440, reg. 2