[F115CReview by HMRCU.K.
(1)HMRC must review a decision if—
(a)they have offered a review of the decision under section 15A, and
(b)P notifies HMRC of acceptance of the offer within 30 days beginning with the date of the document containing the notification of the offer of the review.
(2)P may not notify HMRC of acceptance of the offer of review 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 has brought an appeal under section 16 with respect to the relevant decision.
(5)HMRC must review a decision if a person other than P notifies them under section 15B.
(6)HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect 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)
Modifications etc. (not altering text)
C1Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 2(3)(4)
C2Ss. 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)
C3Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 6(4)(5)
C4Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 4(3)(4)
C5Ss. 15C-16 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 7(3)(4)
C6Ss. 15C-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(1), 198(1) (with Sch. 29)