C1C2C3Part III Landfill Tax

Annotations:
Modifications etc. (not altering text)
C1

Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

Review and appeal

54CF1Review by HMRC

1

 HMRC must review a decision if—

a

they have offered a review of the decision under section 54A, and

b

P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

2

But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G.

3

HMRC must review a decision if a person other than P notifies them under section 54B.

4

HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.