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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. Temporary approvals etc pending review or appeal: modifications

Section 16C | Temporary approvals etc pending review or appeal: modifications F1

From legislation.gov.uk

(1)The Commissioners may by regulations make such provision as they consider appropriate in consequence of provision made in sections 16A and 16B (including by virtue of regulations under section 16A(3)).

(2)Regulations under this section may amend, repeal, revoke or otherwise modify any enactment.

(3)Regulations under this section are to be made by statutory instrument.

(4)A statutory instrument containing regulations under this section which amend, repeal or modify the application of an Act of Parliament must be laid before the House of Commons after being made and, unless approved by that House before the end of the period of 28 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.

(5)Any other statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of the House of Commons.

(6)The fact that a statutory instrument ceases to have effect as a result of subsection (4) does not affect—

(a)anything previously done under the instrument, or

(b)the making of a new instrument.

(7)In calculating the period of 28 days mentioned in subsection (4), no account is to be taken of any time—

(a)during which Parliament is dissolved or prorogued, or

(b)during which the House of Commons is adjourned for more than four days.

(8)In this section “enactment” includes an enactment contained in subordinate legislation within the meaning of the Interpretation Act 1978.

Notes

  1. F1

    Ss. 16A-16C inserted (5.7.2021) by Finance Act 2021 (c. 26), s. 131(1)(3) (with s. 131(2)); S.I. 2021/799, reg. 2

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