PART 5 U.K.ENFORCEMENT

Civil penalties, review and appeals U.K.

[F1 Review out of time U.K.

43D.— (1) This regulation applies if—

(a) the Commissioners have offered a review of a decision under regulation 43A, and

(b) P does not accept the offer within the time allowed under regulation 43B(1)(b) or 43C(2).

(2) The Commissioners must review the decision under regulation 43B if—

(a) after the time allowed, P notifies the Commissioners in writing requesting a review out of time,

(b) the Commissioners are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(c) the Commissioners are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.

(3) The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 43F in respect of the decision.]

Textual Amendments

F1 Regs. 43A-43F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 173 (with Sch. 3 paras. 2-4)