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
C6C5C8C7C9C415FF1Nature of review etc
1
This section applies if HMRC are required to undertake a review under section 15C or 15E.
2
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
3
For the purposes of subsection (2) HMRC must, in particular, have regard to steps taken before the beginning of the review—
a
by HMRC in making the decision, and
b
by any person who is seeking to resolve disagreement about the decision.
4
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
5
The review may conclude that the decision is to be—
a
upheld,
b
varied, or
c
cancelled.
6
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
a
the period of 45 days beginning with the relevant date, or
b
such other period as HMRC and P, or the other person, may agree.
7
In subsection (6) “relevant date” means—
a
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 15A),
b
the date HMRC received notification from another person requiring review (in a case falling within section 15B), or
c
the date on which HMRC decided to undertake the review (in a case falling within section 15E).
8
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
9
If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5