C1Part III Landfill Tax
Review and appeal
54EF1Review out of time
1
This section applies if—
a
HMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); or
b
a person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3).
2
HMRC must review the decision under section 54C if—
a
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
b
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
c
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
3
HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.
Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)