PART VIII ADMINISTRATION AND COLLECTION
Determinations F1, reviews and appeals
Annotations:
Amendments (Textual)
223FF2Effect of conclusions of review
1
This section applies if HMRC give notice of the conclusions of a review (see section 223E(6) and (9)).
2
The conclusions of the review shall be conclusive for the purposes of this Act.
3
Subsections (2) and (3) do not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223G.
S. 221: words in preceding cross-heading inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 114