25B
CurrentMaking objections
Part 2BObjections and review
25B Making objections
(1)
An objection must be made by giving written notice (an objection notice) to the Chief Commissioner.
(2)
The grounds of objection must be stated fully and in detail in the objection notice.
(3)
The objection notice must be given to the Chief Commissioner within—
(a)
60 days after the date of the notice of the decision to which the objection relates, or
(b)
if the Chief Commissioner is satisfied that a person has a reasonable excuse for not giving the objection notice within the 60-day period—the longer period approved by the Chief Commissioner.
This Act’s bill:Explanatory memorandum
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.