SCHEDULES

SCHEDULE 33 U.K.Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 7 U.K.Reviews and appeals

Interpretation of paragraphs 38 to 44 U.K.

45 (1) In paragraphs 38 to 44— U.K.

(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.