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
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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 →