Finance Act 1994

[F114AReview out of timeU.K.

(1)This section applies if—

(a)a person may, under section 14(2), require HMRC to review a decision, and

(b)the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3).

(2)HMRC are required to carry out a review of the decision in either of the following cases.

(3)The first case is where HMRC are satisfied that—

(a)there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and

(b)the notice given after the end of that period was given without unreasonable delay after that excuse ceased.

(4)The second case is where—

(a)HMRC are not satisfied as mentioned in subsection (3), and

(b)the appeal tribunal, on application made by the person, orders HMRC to carry out a review.

(5)A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.

(6)Section 14(5) applies to notices given under this section as it applies to notices given under section 14.]

Textual Amendments

Modifications etc. (not altering text)

C1Pt. 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.)

C5Pt. 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)

C7Ss. 14-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 182(3), 198(1) (with Sch. 29)