124 HMRC decisions etc: reviews and appeals
Finance Act 2008 (2008 c 9) | Legislation

Chapter 4
Appeals etc

Reviews and appeals etc: general

124  HMRC decisions etc: reviews and appeals

(1)     The Treasury may by order made by statutory instrument make provision—

(a)     for and in connection with reviews by the Commissioners, or by an officer of Revenue and Customs, of HMRC decisions, and

(b)     in connection with appeals against HMRC decisions.

(2)     An order under subsection (1) may, in particular, contain provision about—

(a)     the circumstances in which, or the time within which—

(i)     a right to a review may be exercised, or

(ii)     an appeal may be made, and

(b)     the circumstances in which, or the time at which, an appeal or review is, or may be treated as, concluded.

(3)     An order under subsection (1) may, in particular,

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