Part I Customs and Excise

C1C2C3Chapter II Appeals and Penalties

Annotations:
Modifications etc. (not altering text)
C1

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

Customs and excise reviews and appeals

C6C5C8C7C9C415CF1Review by HMRC

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.