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Finance Act 2014

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This is the original version (as it was originally enacted).

222Representations about a notice
This section has no associated Explanatory Notes

(1)This section applies where an accelerated payment notice has been given under section 219 (and not withdrawn).

(2)P has 90 days beginning with the day that notice is given to send written representations to HMRC

(a)objecting to the notice on the grounds that Condition A, B or C in section 219 was not met, or

(b)objecting to the amount specified in the notice under section 220(2)(b) or section 221(2)(b).

(3)HMRC must consider any representations made in accordance with subsection (2).

(4)Having considered the representations, HMRC must—

(a)if representations were made under subsection (2)(a), determine whether—

(i)to confirm the accelerated payment notice (with or without amendment), or

(ii)to withdraw the accelerated payment notice, and

(b)if representations were made under subsection (2)(b) (and the notice is not withdrawn under paragraph (a)), determine whether a different amount ought to have been specified under section 220(2)(b) or section 221(2)(b), and then—

(i)confirm the amount specified in the notice, or

(ii)amend the notice to specify a different amount,

and notify P accordingly.

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