{
  "url": "https://openlegislation.uk/finance-act-1994/section-15A",
  "json_url": "https://openlegislation.uk/finance-act-1994/section-15A.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "section/15A",
  "kind": "section",
  "number": "15A",
  "heading": "Offer of review of relevant decision",
  "text": "(1) If HMRC notify a person (P) of a relevant decision by HMRC, HMRC must at the same time, by notice to P, offer P a review of the decision.\n(2) This section does not apply to the notification of the conclusions of a review.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 15A-15F 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. 202 (with Sch. 3 paras. 2-4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 15A modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 172(1), 198(1) (with Sch. 29)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 14-16 modified (with effect in accordance with s. 198(5) of the amending Act) by Finance Act 2014 (c. 26), ss. 182(3), 198(1) (with Sch. 29)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 6(4)(5)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 4(3)(4)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 2(3)(4)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 15A modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 27 para. 7(3)(4)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Pt. 1 Ch. 2 modified (29.10.2020 for specified purposes, 31.12.2020 in so far as not already in force) by S.I. 2018/1248, reg. 29B(8)(a) (as inserted by The Customs (Transitional Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1088), regs. 1(2)(4), 3(5); S.I. 2020/1643, reg. 2, Sch.)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 8(7)(a) (with reg. 11); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Pt. 1 applied (with modifications) (31.12.2020) by The Customs Miscellaneous Non-fiscal Provisions and Amendments etc. (EU Exit) Regulations 2020 (S.I. 2020/1624), regs. 1(2), 7"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Pt. 1 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch."
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Pt. 1 applied (with modifications) (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(5) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9)); S.I. 2020/1642, reg. 9)"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "Pt. 1 Ch. 2 modified (31.12.2020) by The Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (S.I. 2019/487), regs. 1(2)(3), 3(7)(a) (with reg. 7); S.I. 2020/1643, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/section/15A",
    "retrieved_at": "2026-10-29T09:34:21.412655+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}