{
  "url": "https://openlegislation.uk/finance-act-2003/section-33D",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-33D.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/33D",
  "kind": "section",
  "number": "33D",
  "heading": "Review out of time",
  "text": "(1) This section applies if—\n(a) HMRC have offered a review of a decision under section 33A, and\n(b) P does not accept the offer within the time allowed under section 33B(1)(b) or 33C(2).\n(2) HMRC must review the decision under section 33B if—\n(a) after the time allowed, P notifies HMRC in writing requesting a review out of time,\n(b) HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and\n(c) HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.\n(3) HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 33A-33F 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. 364 (with Sch. 3 paras. 2-4)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/33D",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}