Textual Amendments
F1S. 33 crossheading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 362 (with Sch. 3 paras. 2-4)
(1)An appeal under section 33 is to be made to the appeal tribunal before—
(a)the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or
(b)if later, the end of the relevant period (within the meaning of section 33C).
(2)But that is subject to subsections (3) to (5).
(3)In a case where HMRC are required to undertake a review under section 33C—
(a)an appeal may not be made until the conclusion date, and
(b)any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)In a case where HMRC are requested to undertake a review in accordance with section 33D—
(a)an appeal may not be made—
(i)unless HMRC have decided whether or not to undertake a review, and
(ii)if HMRC decide to undertake a review, until the conclusion date; and
(b)any appeal is to be made within the period of 30 days beginning with—
(i)the conclusion date (if HMRC decide to undertake a review), or
(ii)the date on which HMRC decide not to undertake a review.
(5)In a case where section 33E(8) applies, an appeal may be made at any time from the end of the period specified in section 33E(6) to the date 30 days after the conclusion date.
(6)An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if an appeal tribunal gives permission to do so.
(7)In this section “conclusion date” means the date of the document notifying the conclusions of the review.]
Textual Amendments
F2Ss. 33A-33F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 364 (with Sch. 3 paras. 2-4)