- Latest available (Revised)
- Point in Time (13/08/2009)
- Original (As enacted)
Point in time view as at 13/08/2009.
Finance Act 2008, Cross Heading: Reviews and appeals etc: general is up to date with all changes known to be in force on or before 30 August 2024. 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
(1)The Treasury may by order made by statutory instrument make provision—
(a)for and in connection with reviews by the Commissioners, or by an officer of Revenue and Customs, of HMRC decisions, and
(b)in connection with appeals against HMRC decisions.
(2)An order under subsection (1) may, in particular, contain provision about—
(a)the circumstances in which, or the time within which—
(i)a right to a review may be exercised, or
(ii)an appeal may be made, and
(b)the circumstances in which, or the time at which, an appeal or review is, or may be treated as, concluded.
(3)An order under subsection (1) may, in particular, contain provision about the payment of sums by, or to, the Commissioners in cases where—
(a)a right to a review is exercised, or
(b)an appeal is made or determined.
(4)That includes provision about payment of sums where an appeal has been determined, but a further appeal may be or has been made, including provision—
(a)requiring payments to be made,
(b)enabling payments to be postponed, or
(c)imposing conditions in connection with the making or postponement of payments.
(5)An order under subsection (1) may, in particular, contain provision about interest on any sum that is payable by, or to, the Commissioners in accordance with a decision made on the determination of an appeal.
(6)Provision under subsection (1) may be made by amending, repealing or revoking any provision of any Act or subordinate legislation (whenever passed or made, including this Act and any Act amended by it).
(7)An order under subsection (1) may—
(a)provide that any provision contained in the order comes into force on a day appointed by an order of the Treasury made by statutory instrument (and may provide that different days may be appointed for different purposes),
(b)contain incidental, supplemental, consequential, transitional, transitory and saving provision, and
(c)make different provision for different purposes.
(8)A statutory instrument containing an order under subsection (1) may not be made unless a draft of it has been laid before and approved by resolution of the House of Commons.
(9)But if the order, or any other order under subsection (1) contained in the statutory instrument, is made in connection with a transfer of functions carried out under the Tribunals, Courts and Enforcement Act 2007 (c. 15), the statutory instrument may only be made if a draft of it has been laid before and approved by resolution of each House of Parliament.
(10)In this section—
(a)references to appeals against HMRC decisions include any other kind of proceedings relating to an HMRC matter, and
(b)references to the making, determination or conclusion of appeals are to be read accordingly.
(11)In this section—
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“HMRC decision” means—
any decision of the Commissioners relating to an HMRC matter, or
any decision of an officer of Revenue and Customs relating to an HMRC matter,
and references to an HMRC decision include references to anything done by such a person in connection with making such a decision or in consequence of such a decision;
“HMRC matter” means any matter connected with a function of the Commissioners or an officer of Revenue and Customs.
The Whole Act 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 you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
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?
The Whole Act 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. 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 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?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: