Amendment to FA 2003: taxes and duties on importation and exportation: penalties8

1

Section 33F of FA 200314 (bringing of appeals) is amended as follows.

2

In subsection (3) for “section 33C” substitute “section 33B”.

3

For subsection (4) substitute—

4

In a case where HMRC are requested to undertake a review in accordance with section 33D15—

a

an appeal may not be made to an appeal tribunal—

i

unless HMRC have notified P as to whether or not a review will be undertaken, and

ii

if HMRC have notified P that a review will be undertaken, until the conclusion date;

b

any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

c

if HMRC have notified P that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.