C1C2C3Part III Landfill Tax

Annotations:
Modifications etc. (not altering text)
C1

Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)

Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)

C2

Pt. 3 saving for effect of 2012 c. 11, s. 31 (with application in accordance with art. 7 of the amending S.I.) by The Devolution of Landfill Tax (Consequential, Transitional and Saving Provisions) Order 2015 (S.I. 2015/599), art. 6

Review and appeal

54AF1Offer of review

1

HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 54 in respect of the decision.

2

The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

3

This section does not apply to the notification of the conclusions of a review.