Regulation 70 Remission or repayment without an applicationC1I1C2
Paragraph (2) applies where—
HMRC is satisfied that, had an application been made in accordance with chapter 3, HMRC would have determined to grant the application; and
HMRC is aware of a person (“a relevant person”) it considers would have been entitled to make the application.
Where this paragraph applies, HMRC may make a determination to remit a liability or make a repayment as it would have done had the application been made.
Where such a determination is made, HMRC must give notification of the determination as it would have done had the application been made.
HMRC may treat the relevant person as the person to whom notification is to be given or any repayment is to be paid.
Annotations
Modifications
- C1
Pts. 1-10 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 32; S.I. 2020/1643, reg. 2, Sch.
- C2
Regs. 68-70 applied (with modifications) (24.12.2024) by S.I. 2020/1605, reg. 32A (as inserted by The Customs (Miscellaneous Amendments) (No. 3) Regulations 2024 (S.I. 2024/1265), regs. 1, 6)
Commencement
- I1
Reg. 70 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.