- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
58(1)The review is to be conducted as follows.
(2)If the appellant required the review, HMRC must notify the appellant of HMRC’s view of the matter within—
(a)the period of 30 days beginning with the day on which HMRC received notification of the requirement to review from the appellant, or
(b)such longer period as is reasonable.
(3)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(4)For the purpose of sub-paragraph (3), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)by HMRC in deciding the matter, and
(b)by any person in seeking to resolve disagreement about the matter.
(5)The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: