3. In section 59G of FA 1994(1) (bringing of appeals), for subsection (4) substitute—
“(4) In a case where HMRC are requested to undertake a review by virtue of section 59E(2)—
(a)an appeal may not be made to an appeal tribunal—
(i)unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and
(ii)if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;
(b)any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;
(c)if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.”.
Section 59G was inserted by S.I. 2009/56.
Section 59E was inserted by S.I. 2009/56.