C2Part 3Taxes and duties on importation and exportation: penalties
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)
C133FF2Bringing of appeals
1
An appeal under section 33 is to be made to the appeal tribunal before—
a
the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or
b
if later, the end of the relevant period (within the meaning of section 33C).
2
But that is subject to subsections (3) to (5).
3
In a case where HMRC are required to undertake a review under F3section 33B —
a
an appeal may not be made until the conclusion date, and
b
any appeal is to be made within the period of 30 days beginning with the conclusion date.
F44
In a case where HMRC are requested to undertake a review in accordance with section 33D—
a
an appeal may not be made to an appeal tribunal—
i
unless HMRC have notified P as to whether or not a review will be undertaken, and
ii
if HMRC have notified P that a review will be undertaken, until the conclusion date;
b
any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;
c
if HMRC have notified P that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.
5
In a case where section 33E(8) applies, an appeal may be made at any time from the end of the period specified in section 33E(6) to the date 30 days after the conclusion date.
6
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if an appeal tribunal gives permission to do so.
7
In this section “conclusion date” means the date of the document notifying the conclusions of the review.
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)