Related Commentary  

124(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.

124(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.

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