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.