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Contents

Legislation

Finance Act 2003

Crossheading Appeals and reviews

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Section 33 Right to appeal against certain decisions
Section 33A Offer of review
Section 33B Review by HMRC
Section 33C Extensions of time
Section 33D Review out of time
Section 33E Nature of review etc
Section 33F Bringing of appeals
Section 34 Time limit and right to further review
Section 35 Powers of Commissioners on a review
Section 36 Appeals to a tribunal
Section 37 Appeal tribunals

Appeals and reviews
Powers of Commissioners on a review

Section 35 | Powers of Commissioners on a review

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 34-36 and cross-heading preceding s. 36 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 365 (with Sch. 3 paras. 2-4)