SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1994I1200
After section 14 insert—
14AReview out of time
1
This section applies if—
a
a person may, under section 14(2), require HMRC to review a decision, and
b
the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3).
2
HMRC are required to carry out a review of the decision in either of the following cases.
3
The first case is where HMRC are satisfied that—
a
there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and
b
the notice given after the end of that period was given without unreasonable delay after that excuse ceased.
4
The second case is where—
a
HMRC are not satisfied as mentioned in subsection (3), and
b
the appeal tribunal, on application made by the person, orders HMRC to carry out a review.
5
A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.
6
Section 14(5) applies to notices given under this section as it applies to notices given under section 14.