Part I Customs and Excise
C1C2C3Chapter II Appeals and Penalties
Pt. 1 Ch. 2 applied (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 4(a)
Pt. 1 Ch. 2 applied (1.4.2010) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2010 (S.I. 2010/594), arts. 1, 4(a)
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.
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5