688. Reviews and appeals.

The Treasury may by order made by statutory instrument make provision for and in connection with reviews by the Commissioners for Her Majesty's Revenue and Customs, or by an officer of Revenue and Customs, of HMRC decisions1, and in connection with appeals against such decisions2. Such an order may, in particular, contain provision about:


    (1)     the circumstances in which, or the time within which: (a) a right to a review may be exercised; or (b) an appeal may be made;