- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
12.—(1) This regulation applies if—
(a)HMRC have offered a person a review of a decision under regulation 10; and
(b)the person or that person’s representative does not accept the offer within the time allowed under regulation 11(b).
(2) HMRC must review the decision under regulation 11 if—
(a)after the time allowed, the person or that person’s representative makes a request to HMRC in writing for a review out of time;
(b)HMRC are satisfied that the person or that person’s representative had a reasonable excuse for not accepting the offer within the time allowed;
(c)HMRC are satisfied that the person or that person’s representative made the request without unreasonable delay after the excuse had ceased to apply; and
(d)the person or that person’s representative has not appealed to the tribunal under regulation 9 before making the request for a review out of time.
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.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: