Part V Reviews and Appeals
From legislation.gov.uk
Contents
- Section 82 Meaning of “tribunal”
- Section 83 Appeals.
- Section 83A Offer of review
- Section 83B Right to require review
- Section 83C Review by HMRC
- Section 83D Extensions of time
- Section 83E Review out of time
- Section 83F Nature of review etc
- Section 83FA Nature of review: penalties under Schedule 24 to FA 2021
- Section 83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021
- Section 83G Bringing of appeals
- Section 84 Further provisions relating to appeals.
- Section 85 Settling appeals by agreement.
- Section 85A Payment of tax on determination of appeal
- Section 85B Payment of tax where there is a further appeal
- Section 86 Appeals to Court of Appeal.
- Section 87 Enforcement of registered or recorded tribunal decisions etc.