xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 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. 2020/1642 reg. 9)
C2Pt. 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.
Textual Amendments
F1S. 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)
(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
F2Ss. 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)
Modifications etc. (not altering text)
C3Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)