Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 5.
5(1)HMRC must review a decision if—U.K.
(a)they have offered a review of the decision under paragraph 3, and
(b)P notifies HMRC accepting the offer within the period of 30 days beginning with the date of the document notifying P of the decision.
(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 also review a decision if a person other than P notifies them under paragraph 4.
(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.
Commencement Information
I1Sch. 11 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 11 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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