Search Legislation

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

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment to FA 2003: taxes and duties on importation and exportation: penalties

This section has no associated Explanatory Memorandum

8.—(1) Section 33F of FA 2003(1) (bringing of appeals) is amended as follows.

(2) In subsection (3) for “section 33C” substitute “section 33B”.

(3) For subsection (4) substitute—

(4) In a case where HMRC are requested to undertake a review in accordance with section 33D(2)

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

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

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

(1)

2003 c. 14. Section 33F was inserted by S.I. 2009/56.

(2)

Section 33D was inserted by S.I. 2009/56.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources