CHAPTER 6U.K.Remission or repayment without an application
Modifications etc. (not altering text)
C1Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
Remission or repayment without an applicationU.K.
70.—(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.
Commencement Information
I1Reg. 70 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.