C2C3Part 3Taxes and duties on importation and exportation: penalties
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.
F1Appeals and reviews
S. 33 crossheading substituted (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. 362 (with Sch. 3 paras. 2-4)
C133DF2Review out of time
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.
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642reg. 9)