SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 7Reviews and appeals
Interpretation of paragraphs 38 to 44
45
1
In paragraphs 38 to 44—
a
“matter in question” means the matter to which an appeal relates;
b
a reference to a notification is to a notification in writing.
2
In paragraphs 38 to 44, 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 paragraph 39(1)(a),
b
notification by HMRC of an offer of review (and of their view of the matter) under paragraph 40,
c
notification of the conclusions of a review under paragraph 41(6) or (9).
3
But if a notification falling within any of the paragraphs of sub-paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.