SCHEDULES

SCHEDULE 10Soft drinks industry levy: appeals and reviews

Part 2Reviews

Review out of time

I16

1

This paragraph applies if—

a

HMRC have offered a review of a decision under paragraph 2 and P does not accept the offer within the time allowed under paragraph 4(1)(b) or 5(3), or

b

a person who requires a review under paragraph 3 does not notify HMRC within the time allowed under that paragraph or paragraph 5(3).

2

HMRC must review the decision under paragraph 4 if—

a

after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,

b

HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

c

HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

3

HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.