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Legislation
Finance Act 1994

Crossheading Customs and excise reviews and appeals

  • Section 13A Meaning of “relevant decision”
  • Section 14 Requirement for review of decision under section 152(b) of the Management Act etc
  • Section 14A Review out of time
  • Section 15 Review procedure.
  • Section 15A Offer of review of relevant decision
  • Section 15B Right to require review
  • Section 15C Review by HMRC
  • Section 15D Extensions of time
  • Section 15E Review out of time
  • Section 15F Nature of review etc
  • Section 16 Appeals to a tribunal.
  • Section 16A Temporary approvals etc pending review or appeal: eligibility
  • Section 16B Temporary approvals etc pending review or appeal: process
  • Section 16C Temporary approvals etc pending review or appeal: modifications
  1. Customs and excise reviews and appeals
  2. Review procedure.

Section 15 | Review procedure.

From legislation.gov.uk

(1)Where the Commissioners are required in accordance with section 14 or 14A to review any decision, it shall be their duty to do so and they may, on that review, either—F1

(a)confirm the decision; or

(b)withdraw or vary the decision and take such further steps (if any) in consequence of the withdrawal or variation as they may consider appropriate.

(2)Where—F2

(a)it is the duty of the Commissioners in pursuance of a requirement by any person under section 14 or 14A above to review any decision; andF3

(b)they do not, within the period of forty-five days beginning with the day on which the review was required, give notice to that person of their determination on the review,

they shall be assumed for the purposes of section 14 or 14A to have confirmed the decision.

(3)The Commissioners shall not by virtue of any requirement under this Chapter to review a decision have any power, apart from their power in pursuance of section 8(4) above, to mitigate the amount of any penalty imposed under this Chapter.

Notes

  1. F1

    Words in s. 15(1) 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. 201(2) (with Sch. 3 paras. 2-4)

  2. F2

    Words in s. 15(2) 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. 201(3)(b) (with Sch. 3 paras. 2-4)

  3. F3

    Words in s. 15(2)(a) 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. 201(3)(a) (with Sch. 3 paras. 2-4)

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