Finance Act 2003 (c. 14)

Part 3 U.K. Taxes and duties on importation and exportation: penalties

[F1 Appeals and reviews] U.K.

Textual Amendments

F1 S. 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)

[F2 33A Offer of review U.K.

(1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 33 in respect of the decision.

(2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3) This section does not apply to the notification of the conclusions of a review.]

Textual Amendments

F2 Ss. 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)

Modifications etc. (not altering text)

C1 Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)