SCHEDULES
C1C2SCHEDULE 6 Climate change levy
Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)
Part XI Review and appeal
F1Nature of review etc
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)
121F
1
This paragraph applies if HMRC are required to undertake a review under paragraph 121C or 121E.
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.
Sch. 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