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Paragraph 3 Time to accept offer of reviewI1I2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Where HMRC have offered a person a review of a decision under paragraph 2, the person may accept the offer by notice to HMRC within the period of 30 days beginning with the day on which notice of the offer was issued.

(2)

An officer of Revenue and Customs may by notice extend the period within which a person may accept the offer to—

(a)

the end of the period of 30 days beginning with the date of the notice, or

(b)

any other date set out in the notice or a further notice.

(3)

But an officer may not give a notice under sub-paragraph (2) after the period within which a person may accept the offer has ended.

Annotations

Commencement

I1

Sch. 21 para. 3 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I2

Sch. 21 para. 3 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)