xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. III (ss. 39-71 applied (29.4.1996) by 1986 c. 45, Sch. 6 paras. 3B, 8B (as inserted (29.4.1996) by 1996 c. 8, s. 60, Sch. 5 Pt. III para. 12)
Pt. III (ss. 39-71) applied (31.7.1998) by 1998 c. 36, s. 148(4)
(1) HMRC must review a decision if—
(a)they have offered a review of the decision under section 54A, 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 54G.
(3)HMRC must review a decision if a person other than P notifies them under section 54B.
(4)HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.]
Textual Amendments
F1Ss. 54A-54G 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. 235 (with Sch. 3 paras. 2-4)