Commentary

V17.190 Decision on review

Part V17 Customs duties

V17.190 Decision on review

V17.190 Decision on review

HMRC's powers on a review are set out in FA 1994, s 15(5) and, in relation to decisions under CEMA 1979, s 152(b) and decisions linked to such decisions, FA 1994, s 15(1). In cases where HMRC is required to conduct a review, they are to be treated as having confirmed their decision if they do not give notice of their determination to the person requesting the review within the period of 45 days beginning with the day on which the review was required1.

In relation to decisions under CEMA 1979, s 152(b) or decisions linked to

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