Modifications etc. (not altering text)
C1Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3
C2Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
Textual Amendments
F1Sch. 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)
121F(1)This paragraph applies if HMRC are required to undertake a review under paragraph 121C or 121E.U.K.
(2)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)by HMRC in reaching the decision, and
(b)by any person in 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)a 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 sub-paragraph (6) “relevant date” means—
(a)the date HMRC received P’s notification accepting the offer of a review (in a case falling within paragraph 121A), or
(b)the date HMRC received notification from another person requiring review (in a case falling within paragraph 121B), or
(c)the date on which HMRC decided to undertake the review (in a case falling within paragraph 121E).
(8)Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.
(9)If sub-paragraph (8) applies, HMRC must notify P, or the other person of the conclusion which the review is treated as having reached.]