PART 4Follower notices and accelerated payments
CHAPTER 3Accelerated payment
Accelerated payment notices
222Representations about a notice
1
This section applies where an accelerated payment notice has been given under section 219 (and not withdrawn).
2
P has 90 days beginning with the day that notice is given to send written representations to HMRC—
a
objecting to the notice on the grounds that Condition A, B or C in section 219 was not met, or
b
objecting to the amount specified in the notice under section 220(2)(b) or section 221(2)(b).
3
HMRC must consider any representations made in accordance with subsection (2).
4
Having considered the representations, HMRC must—
a
if representations were made under subsection (2)(a), determine whether—
i
to confirm the accelerated payment notice (with or without amendment), or
ii
to withdraw the accelerated payment notice, and
b
if representations were made under subsection (2)(b) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount ought to have been specified under section 220(2)(b) or section 221(2)(b), and then—
i
confirm the amount specified in the notice, or
ii
amend the notice to specify a different amount,
and notify P accordingly.