OpenLegislation

Review and appeal Review and appeal

United Kingdom

  1. 54Appeals
  2. 54AOffer of review
  3. 54BRight to require review
  4. 54CReview by HMRC
  5. 54DExtensions of time
  6. 54EReview out of time
  7. 54FNature of review etc
  8. 54GBringing of appeals
  9. 55Appeals: further provisions
  10. 56Appeals: other provisions.
  11. 57Review and appeal: commencement.

Notes on Part III

Modifications

C1

Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

C3

Pt. 3 modified (1.4.2018) by Finance Act 2018 (c. 3), Sch. 12 paras. 31, 34