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Changes over time for: Cross Heading: Reviews and appeals
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Timeline of Changes
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.
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Point in time view as at 16/11/2017.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Reviews and appeals.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Reviews and appealsU.K.
27(1)The decisions mentioned in sub-paragraph (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise reviews and appeals: meaning of “relevant decision”) and, accordingly, as if they were relevant decisions for the purposes mentioned in subsection (1) of that section.U.K.
(2)The decisions are—
(a)a decision of HMRC to refuse a request for an agreement under paragraph 14,
(b)a decision to give a direction under that paragraph,
(c)a decision not to give such a direction,
(d)a decision of HMRC under regulations by virtue of paragraph 24(2),
(e)a decision of HMRC about security by virtue of paragraph 24(4)(a), and
(f)a decision of HMRC about the appointment of a United Kingdom representative by virtue of paragraph 24(4)(b).
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