Acceptance and rejection
This section has no associated Explanatory Memorandum
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.