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The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014

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Amendment to FA 1994: customs and excise duties

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2.  In section 16 of FA 1994(1) (appeals to a tribunal), for subsection (1D) substitute—

(1D) In a case where HMRC are requested to undertake a review in accordance with section 15E(2)

(a)an appeal may not be made to an appeal tribunal—

(i)unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and

(ii)if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;

(b)any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c)if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so..

(1)

1994 c. 9. Sections 16(1) and (1A)-(1G) were substituted and inserted by S.I. 2009/56.

(2)

Section 15E was inserted by S.I. 2009/56.

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