SCHEDULES
SCHEDULE 11Plastic packaging tax: reviews and appeals
PART 2Reviews
Review by HMRC
I2I15
1
HMRC must review a decision if—
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.