Part 3

Taxes and duties on importation and exportation: penalties

Appeals and reviews

Extensions of time
33C
1
If under section 33A,
HMRC
have offered P a review of a decision,
HMRC
may within the relevant period notify P that the relevant period is extended.
2
If notice is given the relevant period is extended to the end of 30 days from—
a
the date of the notice, or
b
any other date set out in the notice or a further notice.
3
In this section “relevant period” means—
a
the period of 30 days referred to in section 33B(1)(b), or
b
if notice has been given under subsection (1) that period as extended (or as most recently extended) in accordance with subsection (2).
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)
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)
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.