Part 2

AGGREGATES LEVY

Review and appeal

Review by HMRC
40C
1
HMRC
must review a decision if—
a
they have offered a review of the decision under section 40A, 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 40G.
3
HMRC
must review a decision if a person other than P notifies them under section 40B.
4
HMRC
shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.
Ss. 40A-40G 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. 304 (with Sch. 3 paras. 2-4)