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8.—(1) Section 33F of FA 2003(1) (bringing of appeals) is amended as follows.
(2) In subsection (3) for “section 33C” substitute “section 33B”.
(3) For subsection (4) substitute—
“(4) In a case where HMRC are requested to undertake a review in accordance with section 33D(2)—
(a)an appeal may not be made to an appeal tribunal—
(i)unless HMRC have notified P as to whether or not a review will be undertaken, and
(ii)if HMRC have notified P 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 that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.”.
2003 c. 14. Section 33F was inserted by S.I. 2009/56.
Section 33D was inserted by S.I. 2009/56.
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