63.—(1) By no later than 30 days after the date on which an application is received by HMRC, HMRC must notify the applicant that the application—
(a)has been made in accordance with chapter 3 and is accepted; or
(b)is rejected for the reasons set out in the notification.
(2) If an acceptance or rejection is not made as required by paragraph (1), the application is deemed to be rejected.