{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-21/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-21/paragraph-4.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/21/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": "Review out of time",
  "text": "(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 after the period for accepting the offer has ended if an officer of Revenue and Customs agrees.\n(2) An officer of Revenue and Customs must agree to an offer being accepted under this paragraph if the person has requested in writing that HMRC do so and the officer is satisfied that—\n(a) there was a reasonable excuse for not accepting the offer before the period for accepting the offer had ended, and\n(b) the request has been made without unreasonable delay after the excuse has ceased to apply.\n(3) If a request of the kind mentioned in sub-paragraph (2) is made, an officer of Revenue and Customs must notify the person whether they agree to the request.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 21 para. 4 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 21 para. 4 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
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    },
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/21/paragraph/4",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}