[F115BRight to require reviewU.K.
(1)Any person (other than P) who has the right of appeal under section 16 against a relevant decision may require HMRC to review that decision.
(2)The other person may not notify HMRC requiring a review of the decision if either of the following conditions is met.
(3)Condition A is that—
(a)the relevant decision falls within section 14(1)(b) (decision linked to decision under section 152(b) of the Management Act about things forfeited or seized), and
(b)under section 15, HMRC are reviewing, or have reviewed, the decision under section 152(b) of the Management Act to which the relevant decision is linked.
(4)Condition B is that P or the other person has brought an appeal under section 16 with respect to the relevant decision.
(5)A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.]
Textual Amendments
F1Ss. 15A-15F 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. 202 (with Sch. 3 paras. 2-4)