SCHEDULES
SCHEDULE 6 Climate change levy
Part XI Review and appeal
F1Offer of review
Annotations:
Amendments (Textual)
121A
1
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under paragraph 121 in respect of the decision.
2
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
3
This paragraph does not apply to the notification of the conclusions of a review.
Sch. 6 paras. 121A-121G and cross-headings 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. 289 (with Sch. 3 paras. 2-4)