3(1)Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal.U.K.
(2)A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
Commencement Information
I1Sch. 10 para. 3 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)