SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1999I1282
After paragraph 11 insert—
11A
1
This paragraph applies in a case where—
a
notice of appeal may be given to HMRC, but
b
no notice is given before the relevant time limit.
2
Notice may be given after the relevant time limit if—
a
HMRC agree, or
b
where HMRC do not agree, the tribunal gives permission.
3
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
4
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
5
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
6
Condition C is that HMRC are satisfied that the request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased.
7
If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
8
In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).