Regulation 4D Review out of timeF1

(1)

This regulation applies if—

(a)

the Commissioners have offered a review of a decision under regulation 4A, and

(b)

P does not accept the offer within the time allowed under regulation 4B(1)(b) or 4C(2).

(2)

The Commissioners must review the decision under regulation 4C if—

(a)

after the time allowed, P notifies the Commissioners in writing requesting a review out of time,

(b)

the Commissioners are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(c)

the Commissioners are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.

(3)

The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 4F in respect of the decision.

Annotations

F1: Regs. 4A-4F 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. 2 para. 164 (with Sch. 3 paras. 2-4)