Textual Amendments
F1Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3
26D(1)This paragraph applies if—U.K.
(a)HMRC have offered a review of a decision under paragraph 26A, and
(b)P does not accept the offer within the time allowed under paragraph 26B(1)(b) or 26C(2).
(2)HMRC must review the decision under paragraph 26B if—
(a) after the time allowed, P notifies HMRC in writing requesting a review out of time,
(b)HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(3)HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.]