{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-121G",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-121G.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/6/paragraph/121G",
  "kind": "paragraph",
  "number": "121G",
  "heading": null,
  "text": "(1) An appeal under paragraph 121 is to be made to the appeal tribunal before—\n(a) the end of the period of 30 days beginning with—\n(i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or\n(ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or\n(b) if later, the end of the relevant period (within the meaning of paragraph 121D).\n(2) But that is subject to sub-paragraphs (3) to (5).\n(3) In a case where HMRC are required to undertake a review under paragraph 121C—\n(a) an appeal may not be made until the conclusion date, and\n(b) any appeal is to be made within the period of 30 days beginning with the conclusion date.\n(4) In a case where HMRC are requested to undertake a review by virtue of paragraph 121E—\n(a) an appeal may not be made to an appeal tribunal—\n(i) unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and\n(ii) if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;\n(b) any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;\n(c) if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.\n(5) In a case where paragraph 121F(8) applies, an appeal may be made at any time from the end of the period specified in paragraph 121F(6) to the date 30 days after the conclusion date.\n(6) An appeal may be made after the end of the period specified in sub-paragraph (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.\n(7) In this paragraph “conclusion date” means the date of the document notifying the conclusions of the review.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 6 paras. 121A-121G and cross-headings 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. 289 (with Sch. 3 paras. 2-4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 6 para. 121G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 6 (with art. 1(3))"
    }
  ],
  "outstanding_effects": [
    {
      "type": "word omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2016/24",
      "affecting_title": "Finance Act 2016"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "words omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    },
    {
      "type": "omitted",
      "affecting": "ukpga/2012/14",
      "affecting_title": "Finance Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/121G",
    "retrieved_at": "2026-10-29T09:21:00.128981+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."
}