SCHEDULES
SCHEDULE 11Plastic packaging tax: reviews and appeals
PART 2Reviews
Right to require review
I2I14
1
Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if the person has not appealed to the appeal tribunal under that paragraph.
2
A notification that such a person requires a review must be made within the period of 30 days beginning with the day on which that person became aware of the decision.