43(1)In paragraphs 36 to 42—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 36 to 42, 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 37(1)(a);
(b)notification by HMRC of an offer of review (and of their view of the matter) under paragraph 38;
(c)notification of the conclusions of a review under paragraph 39(6) or (9).
(3)But if a notification falling within any of paragraphs (a) to (c) 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.