[14A Review out of time]
Finance Act 1994 (1994 c 9) | Legislation

[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)

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