SCHEDULES

SCHEDULE 10Soft drinks industry levy: appeals and reviews

Part 2Reviews

Review by HMRC

4

(1)

HMRC must review a decision if—

(a)

they have offered a review of the decision under paragraph 2, and

(b)

P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2)

But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 1.

(3)

HMRC must review a decision if a person other than P notifies them under paragraph 3.

(4)

HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.