2(1)HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal in respect of the decision may be brought under paragraph 1.U.K.
(2)The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)This paragraph does not apply to the notification of the conclusions of a review.
Commencement Information
I1Sch. 10 para. 2 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)