Version Superseded: 17/07/2014
Point in time view as at 01/01/2010. This version of this provision has been superseded.
Finance Act 2003, Section 33D 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)This section applies if—
(a)HMRC have offered a review of a decision under section 33A, and
(b)P does not accept the offer within the time allowed under section 33B(1)(b) or 33C(2).
(2)HMRC must review the decision under section 33B if—
(a)after the time allowed, P notifies HMRC in writing requesting a review out of time,
(b)HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(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)
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
