PART VIII ADMINISTRATION AND COLLECTION
Determinations F1, reviews and appeals
223IF2Interpretation of sections 223A to 223I
1
In sections 223A to 223H—
a
“matter in question” means the matter to which an appeal relates;
b
a reference to a notification is a reference to a notification in writing.
2
In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
a
notification of HMRC's view under section 223B(2);
b
notification by HMRC of an offer of review (and of their view of the matter) under section 223C;
c
notification of the conclusions of a review under section 223E(6); and
d
notification of the conclusions of a review under section 223E(9).
3
But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.
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