C9C11C10Part I Customs and Excise

Annotations:
Modifications etc. (not altering text)
C9

Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)

C2C3C7C14C13C11C10C9C12C15Chapter II Appeals and Penalties

Annotations:
Modifications etc. (not altering text)
C2

Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5

C14

Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)

Customs and excise reviews and appeals

C1I1C4C5C6C814C14C13C11C10C9C12F6F1Requirement for review of decision under section 152(b) of the Management Act etc

1

This section applies to the following decisions F2by HMRC , not being decisions under this section or section 15 below, that is to say—

F3a

any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored;

b

any relevant decision which is linked by its subject matter to such a decision under section 152(b) of the Management Act.

2

Any person who is—

a

a person whose liability to pay any relevant duty or penalty is determined by, results from or is or will be affected by any decision to which this section applies,

b

a person in relation to whom, or on whose application, such a decision has been made, or

c

a person on or to whom the conditions, limitations, restrictions, prohibitions or other requirements to which such a decision relates are or are to be imposed or applied,

may by notice in writing to the Commissioners require them to review that decision.

F42A

But in the case of a relevant decision that falls within subsection (1)(b), a person may require HMRC to review the decision under this section only if HMRC are also required to review the decision within subsection (1)(a) to which it is linked.

3

The Commissioners shall not be required under this section to review any decision unless the notice requiring the review is given before the end of the period of forty-five days beginning with the day on which written notification of the decision, or of the assessment containing the decision, was first given to the person requiring the review.

4

For the purposes of subsection (3) above it shall be the duty of the Commissioners to give written notification of any decision to which this section applies to any person who—

a

requests such a notification;

b

has not previously been given written notification of that decision; and

c

if given such a notification, will be entitled to require a review of the decision under this section.

5

A person shall be entitled to give a notice under this section requiring a decision to be reviewed for a second or subsequent time only if—

a

the grounds on which he requires the further review are that the Commissioners did not, on any previous review, have the opportunity to consider certain facts or other matters; and

b

he does not, on the further review, require the Commissioners to consider any facts or matters which were considered on a previous review except in so far as they are relevant to any issue to which the facts or matters not previously considered relate.

F56

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F57

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .