C1PART 7Remission and repayment of import duty

Annotations:
Modifications etc. (not altering text)

C1CHAPTER 6Remission or repayment without an application

C1Remission or repayment without an applicationI1C170

1

Paragraph (2) applies where—

a

HMRC is satisfied that, had an application been made in accordance with chapter 3, HMRC would have determined to grant the application; and

b

HMRC is aware of a person (“a relevant person”) it considers would have been entitled to make the application.

2

Where this paragraph applies, HMRC may make a determination to remit a liability or make a repayment as it would have done had the application been made.

3

Where such a determination is made, HMRC must give notification of the determination as it would have done had the application been made.

4

HMRC may treat the relevant person as the person to whom notification is to be given or any repayment is to be paid.