S. 179 in force at 25.1.2018 by S.I. 2018/33, art. 2(i)
An appeal must be made to the tribunal before the end of the relevant period.
Subject to subsections (3) and (4), the relevant period is—
where the appeal relates to a decision to amend the appellant's tax return under section 45 while an enquiry is in progress, the period of 30 days beginning with the day on which WRA issues a closure notice informing the appellant that the enquiry is completed;
where the appeal relates to a decision of any other kind, the period of 30 days beginning with the day on which WRA issues the notice informing the appellant of the decision.
Subject to subsection (4), where WRA has reviewed the decision to which the appeal relates, the relevant period is the period of 30 days beginning with the day on which notice is issued to the appellant under section 176(5), (6) or (7) in relation to the review.
Where the appellant has entered into a settlement agreement in relation to the decision to which the appeal relates but has subsequently given notice of withdrawal from the agreement under section 184(4), the relevant period is—
the period of 30 days beginning with the day on which the notice of withdrawal is given, or
if later, the relevant period applicable under subsection (3).