§ Llew SmithTo ask the Chancellor of the Exchequer, pursuant to his answer of 23 October 2001,Official Report, column 202W, how many instances have been brought to his attention by Her Majesty's Customs and Excise where appeals and reviews have been cancelled owing to staff shortages. [14276]
§ Mr. BoatengCustoms endeavour to complete all reviews within the statutory period of 45 days. Where for any reason they cannot do so, such as at particularly busy periods, section 15(2) of the Finance Act 1994 states that if Customs do not carry out the review within the 45 days from when the review was required they shall be assumed to have confirmed the decision. Where Customs cannot complete a review within the statutory period, the appellant still has the right to go to a tribunal.