Change 1 Article Choose an article Title and introductory text 1 Wine, made-wine and cider. 2 Tobacco products. 3 Hydrocarbon oil. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Vehicles excise duty: miscellaneous provisions. 6 Gaming machine licence duty. 7 Meaning of tribunal 8 Penalty for evasion of excise duty. 9 Penalties for contraventions of statutory requirements. 10 Exceptions to liability under section 9. 10A Breaches of controlled goods agreements 11 Breaches of walking possession agreements. 12 Assessments to excise duty. 12A Other assessments relating to excise duty matters. 12B Section 12A: supplementary provisions. 13 Assessments to penalties. 13A Meaning of “relevant decision” 14 Requirement for review of decision under section 152(b) of the Management Act etc 14A Review out of time 15 Review procedure. 15A Offer of review of relevant decision 15B Right to require review 15C Review by HMRC 15D Extensions of time 15E Review out of time 15F Nature of review etc 16 Appeals to a tribunal. 16A Temporary approvals etc pending review or appeal: eligibility 16B Temporary approvals etc pending review or appeal: process 16C Temporary approvals etc pending review or appeal: modifications 17 Interpretation. 18 Consequential modifications of enactments. 19 Commencement of Chapter. 20 Interpretation, etc. 21 Requirements about keeping records. 22 Records and rules of evidence. 23 Furnishing of information and production of documents. 24 Power of entry. 25 Order for production of documents. 26 Procedure when documents are removed. 27 Failure of officer to comply with requirements under section 26. 28 Air passenger duty. 29 Chargeable aircraft. 29A Chargeable aircraft: exceptions 30 The rate of duty. 30A Northern Ireland long haul and ultra-long haul rates of duty 31 Passengers: exceptions. 32 Change of circumstances after ticket issued etc. 33 Registration of aircraft operators. 33A Registration of Northern Ireland long haul aircraft operators 34 Fiscal representatives. 34A Administrative representatives. 35 Fiscal representatives: supplementary. 36 Security for payment of duty. 37 Handling agents. 38 Accounting for and payment of duty. 39 Schemes for simplified operation of Chapter 40 Administration and enforcement. 41 Offences. 41A Northern Ireland long haul rates of duty: disclosure of information 42 Regulations and orders. 43 Interpretation. 44 Commencement. 45 46 Repayment supplement. 47 48 Insurance premium tax. 49 Charge to tax. 50 Chargeable amount. 51 Rate of tax. 51A Premiums liable to tax at the higher rate. 52 Liability to pay tax. 52A Certain fees to be treated as premiums under higher rate contracts. 53 Registration of insurers. 53AA Registration of taxable intermediaries. 53A Information required to keep register up to date. 54 Accounting for tax and time for payment. 55 Credit. 56 Power to assess. 57 Tax representatives. 58 Rights and duties of tax representatives. 59 Appeals 59A Offer of review 59B Right to require review 59C Review by HMRC 59D Extensions of time 59E Review out of time 59F Nature of review etc 59G Bringing of appeals 60 Further provisions relating to appeals 61 Review and appeal: commencement. 62 Partnership, bankruptcy, transfer of business, etc. 63 Groups of companies. 64 Information, powers, penalties, etc. 65 Liability of insured in certain cases. 66 Directions as to amounts of premiums. 66A Rate increases: deemed date of receipt of certain premiums 66B Section 66A: exceptions and apportionments 66C Rate changes: premiums relating to more than one period of cover 67 Deemed date of receipt of certain premiums. 68 Special accounting schemes. 69 Charge to tax where different rates of tax apply. 69A Part-exempt contracts: excepted premiums 69B Treatment of excepted premiums where limits breached after receipt 69C Part-exempt contracts: exemption from requirement to make returns 69D Withdrawal of exemption 70 Interpretation: taxable insurance contracts. 71 Taxable insurance contracts: power to change definition. 72 Interpretation: premium. 73 Interpretation: other provisions. 74 Orders and regulations. 75 Charge and rates of income tax for 1994-95. 76 Personal allowance. 77 Rate of relief to married couples etc. 78 Amount by reference to which MCA is reduced. 79 Relief for maintenance payments. 80 Limit on relief for interest. 81 Mortgage interest relief etc. 82 Relief for blind persons. 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Charge and rate of corporation tax for 1994. 86 Small companies. 87 Car fuel. 88 Beneficial loan arrangements. 89 Vouchers and credit-tokens. 90 Annual exempt amount for 1994-95. 91 Relief on re-investment. 92 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93 Indexation losses. 94 Set-off of pre-entry losses. 95 Commodity and financial futures. 96 Cash-settled options. 97 Settlements with foreign element: information. 98 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 99 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100 Relevant age for purpose of appropriate percentage. 101 Acceptance of qualifying corporate bonds for shares. 102 Employee share ownership trusts. 103 The administrator. 104 Default of administrator etc. 105 Information. 106 False statements etc. 107 Discretionary approval. 108 Taxation of benefits of non-approved schemes. 109 Annuities derived from personal pension schemes. 110 Annuities derived from retirement benefits schemes. 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 112 Distributions of authorised unit trusts. 113 Umbrella schemes. 114 Assets and liabilities. 115 Currency contracts: net payments. 116 Currency contracts: matching. 117 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 118 Expenditure on machinery or plant: notification. 119 Transactions between connected persons. 120 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 121 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 122 Sale and repurchase of securities: deemed manufactured payments. 123 Manufactured payments. 124 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 Payment by intermediary. 126 Employees working for persons other than their employers, etc. 127 Tradeable assets. 128 Non-cash vouchers. 129 Credit-tokens. 130 Cash vouchers. 131 Supplementary. 132 Payments etc. received free of tax. 133 PAYE regulations: past cases. 134 Controlled foreign companies. 135 Prevention of avoidance of corporation tax. 136 Parts of trades: computations in different currencies. 137 Enterprise investment scheme. 138 Foreign income dividends. 139 Taxation of incapacity benefit. 140 Restriction on deduction from income. 141 Expenditure involving crime. 142 Mortgage interest payable under deduction of tax: qualifying lenders. 143 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 144 Debts released in voluntary arrangement: relief from tax. 145 Relief for business donations. 146 Minor corrections. 147 Qualifying contracts. 147A Debt contracts and options to be qualifying contracts. 148 Contracts which may become qualifying contracts. 149 Interest rate contracts and options. 150 Currency contracts and options. 150A Debt contracts and options. 151 Provisions which may be included. 152 Provisions which may be disregarded. 153 Qualifying payments. 154 Qualifying companies. 155 Accrual of profits and losses. 156 Basis of accounting: general. 157 Basis of accounting for linked currency options. 158 Adjustments for changes in basis of accounting. 159 Trading profits and losses. 160 Non-trading profits and losses. 161 Termination etc. of qualifying contracts. 162 Exchange gains and losses on currency contracts. 163 Irrecoverable payments. 164 Released payments. 165 Transfers of value by qualifying companies. 166 Transfers of value to associated companies. 167 Transactions not at arm’s length. 168 Qualifying contracts with non-residents. 168A Qualifying contracts for unallowable purposes 169 Insurance and mutual trading companies. 170 Investment trusts. 171 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 172 Partnerships involving qualifying companies. 173 Prevention of double charging etc. 174 Prevention of deduction of tax. 175 Transitional provisions. 176 Minor and consequential amendments. 177 Interpretation of Chapter II. 178 Personal and trustee’s returns. 179 Returns to include self-assessment. 180 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 181 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 182 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 184 Partnership return. 185 Partnership return to include partnership statement. 186 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 Power to call for documents. 188 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 189 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 190 Determination of tax where no return delivered. 191 Assessment where loss of tax discovered. 192 Payments on account of income tax. 193 Payment of income tax and capital gains tax. 194 Surcharges on unpaid income tax and capital gains tax. 195 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 196 Management: other amendments. 197 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 198 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 199 Interpretation and commencement of Chapter III. 200 Assessment on current year basis. 201 Basis of assessment at commencement. 202 Change of basis period. 203 Conditions for such a change. 204 Basis of assessment on discontinuance. 205 Overlap profits and overlap losses. 206 Basis of assessment under Case III. 207 Basis of assessment under Cases IV and V. 208 Basis of assessment under Case VI. 209 Loss relief: general. 210 Relief for losses on unquoted shares. 211 Income tax allowances and charges in taxing a trade etc. 212 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 213 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 214 Amendments of other enactments. 215 Treatment of partnerships. 216 Effect of change in ownership of trade, profession or vocation. 217 Double taxation relief in respect of overlap profits. 218 Commencement, transitional provisions and savings. 219 Taxation of profits. 220 Accounting period in which certain profits or losses arise. 221 Assessment and collection of tax. 222 Premium trust funds. 223 Ancillary trust funds. 224 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 225 Stop-loss and quota share insurance. 226 Provisions which are not to apply. 227 Cessation: final underwriting year. 227A Restriction of group relief 227B Transfer of underwriting business without change of ownership 227C Exemption for profits or losses of foreign permanent establishments 228 Lloyd’s underwriters: individuals. 229 Regulations. 230 Interpretation and commencement. 231 Election by reference to pipe-line with excess capacity. 232 Restriction on electing participator’s allowable expenditure on elected assets. 233 Tax relief for certain receipts of an electing participator. 234 Interpretation of Chapter and supplementary provisions. 235 Valuation of oil. 236 Valuation of certain light gases. 237 Abortive exploration expenditure. 238 Disposals of assets producing tariff receipts. 239 Execution of deeds. 240 Time for presenting agreement for lease. 240A Requirements before lease treated as duly stamped. 241 Exchange, partition, etc. 242 Where consideration not ascertainable from conveyance or lease. 243 Agreements to surrender leases. 244 Production of documents on transfer of land in Northern Ireland. 245 Production of documents: supplementary. 246 Rate bands: no indexation in 1994. 247 Business and agricultural relief. 248 Corporate Lloyd’s underwriters. 249 Certain companies treated as non-resident. 250 Companies treated as non-resident: supplementary. 251 Companies treated as non-resident: repeals. 252 Railways. 253 Northern Ireland Airports Limited. 254 Practice and procedure in connection with appeals. 255 Calling for documents of taxpayers and others. 256 Minor corrections. 257 Interpretation and construction. 258 Repeals. 259 Short title. SCHEDULE 1 Table of rates of duty on wine and made-wine SCHEDULE 2 Vehicles excise duty: miscellaneous provisions SCHEDULE 3 Amendments about gaming machine licence duty SCHEDULE 4 Penalties for statutory contraventions SCHEDULE 5 Decisions subject to review and appeal SCHEDULE 5A Air passenger duty: territories etc SCHEDULE 6 Air passenger duty: administration and enforcement SCHEDULE 6A Premiums liable to tax at the higher rate SCHEDULE 7 Insurance premium tax SCHEDULE 7A INSURANCE PREMIUM TAX: CONTRACTS THAT ARE NOT TAXABLE SCHEDULE 8 Supplemental provisions relating to personal reliefs SCHEDULE 9 Mortgage interest relief etc. SCHEDULE 10 Medical insurance SCHEDULE 11 Extension of roll-over relief on re-investment SCHEDULE 12 Indexation losses: transitional relief SCHEDULE 13 Employee share ownership trusts SCHEDULE 14 Distributions of authorised unit trusts SCHEDULE 15 Enterprise investment scheme SCHEDULE 16 Foreign income dividends SCHEDULE 17 Minor corrections SCHEDULE 18 SCHEDULE 19 Management: other amendments SCHEDULE 20 Changes for facilitating self-assessment: transitional provisions and savings SCHEDULE 21 Lloyd’s underwriters: individuals SCHEDULE 22 Supplementary provisions as to elections by reference to pipe-line usage SCHEDULE 23 Amendments of the principal Act relating to valuation of light gases SCHEDULE 24 Provisions relating to the Railways Act 1993 SCHEDULE 25 Northern Ireland Airports Limited SCHEDULE 26 Repeals
What to do with it
As published
14A Review out of time
(1) This section applies if—
(a) a person may, under section 14(2), require HMRC to review a decision, and
(b) the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3).
(2) HMRC are required to carry out a review of the decision in either of the following cases.
(3) The first case is where HMRC are satisfied that—
(a) there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and
(b) the notice given after the end of that period was given without unreasonable delay after that excuse ceased.
(4) The second case is where—
(a) HMRC are not satisfied as mentioned in subsection (3), and
(b) the appeal tribunal, on application made by the person, orders HMRC to carry out a review.
(5) A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.
(6) Section 14(5) applies to notices given under this section as it applies to notices given under section 14.
Your wording
Your change, as a redline
14A Review out of time
(1) This section applies if—
(a) a person may, under section 14(2), require HMRC to review a decision, and
(b) the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3).
(2) HMRC are required to carry out a review of the decision in either of the following cases.
(3) The first case is where HMRC are satisfied that—
(a) there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and
(b) the notice given after the end of that period was given without unreasonable delay after that excuse ceased.
(4) The second case is where—
(a) HMRC are not satisfied as mentioned in subsection (3), and
(b) the appeal tribunal, on application made by the person, orders HMRC to carry out a review.
(5) A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.
(6) Section 14(5) applies to notices given under this section as it applies to notices given under section 14.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.