Part 2 AGGREGATES LEVY
Review and appeal
F140CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 40A, 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 40G.
(3)
HMRC must review a decision if a person other than P notifies them under section 40B.
(4)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.