OpenLegislation

Appeals and reviews Appeals and reviewsF1

United Kingdom

  1. 33Right to appeal against certain decisions
  2. 33AOffer of review
  3. 33BReview by HMRC
  4. 33CExtensions of time
  5. 33DReview out of time
  6. 33ENature of review etc
  7. 33FBringing of appeals
  8. 34Time limit and right to further review
  9. 35Powers of Commissioners on a review
  10. 36Appeals to a tribunal
  11. 37Appeal tribunals

Annotations

Textual amendments

F1

S. 33 crossheading substituted (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. 362 (with Sch. 3 paras. 2-4)

Notes on Part 3

Modifications

C1

Pt. 3 modified (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(7) (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)

C2

Pt. 3 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.