Section 223E Nature of review etcF1

(1)

This section applies if HMRC are required by section 223B or 223C to review the matter in question.

(2)

The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)

For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)

by HMRC in deciding the matter in question, and

(b)

by any person in seeking to resolve disagreement about the matter in question.

(4)

The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.

(5)

The review may conclude that HMRC's view of the matter in question is to be—

(a)

upheld,

(b)

varied, or

(c)

cancelled.

(6)

HMRC must notify the appellant of the conclusions of the review and their reasoning within—

(a)

the period of 45 days beginning with the relevant day, or

(b)

such other period as may be agreed.

(7)

In subsection (6) “relevant day” means—

(a)

in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC's view of the matter in question,

(b)

in a case where HMRC offered the review, the day when HMRC received notification of the appellant's acceptance of the offer.

(8)

Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC's view of the matter in question (see sections 223B(2) and 223C(2)) is upheld.

(9)

If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.

Annotations

Textual amendments

F1: Ss. 223A-223I inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 117

Notes on the whole Act

Textual amendments

F1: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

Notes on Determinations , reviews and appeals

Textual amendments

F1: S. 221: words in preceding cross-heading inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 114