Finance Act 2020 (c. 14)

SCHEDULES

SCHEDULE 8 Digital services tax: returns, enquiries, assessments and appeals

PART 8 Appeals against HMRC decisions on tax

Interpretation of paragraphs 36 to 42

43 (1) In paragraphs 36 to 42—

(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.