The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014

This Order amends provisions in a variety of enactments relating to the circumstances in which appeals may be brought against decisions of the Commissioners of Her Majesty’s Revenue and Customs (“the Commissioners”), where a request has been made for a review out of time of a decision by HMRC.

Lifecycle

Department

Made

14 May 2014

—

Comes into force

TBC

Enabling power

In accordance with section 124(8) of that Act, a draft of this instrument was laid before the House of Commons and approved by resolution of that House.

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 15 May 2014 · 34 KB

Instrument

application/pdf · 15 May 2014 · 48 KB