[F159CReview by HMRCU.K.
(1)HMRC must review a decision if—
(a)they have offered a review of the decision under section 59A, and
(b)P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G.
(3)HMRC must review a decision if a person other than P notifies them under section 59B.
(4)HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.]
Textual Amendments
F1Ss. 59A-59G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 206