Version Superseded: 17/07/2014
Point in time view as at 01/10/2009. This version of this provision has been superseded.
Finance Act 2003, Section 33B is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1) HMRC must review a decision if—
(a)they have offered a review of the decision under section 33A, and
(b)P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 33F.
(3)HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.]
Textual Amendments
F1Ss. 33A-33F 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. 364 (with Sch. 3 paras. 2-4)
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