PART V APPEALS AND OTHER PROCEEDINGS

Appeals

F149DNotifying appeal to the tribunal

(1)

This section applies if notice of appeal has been given to HMRC.

(2)

The appellant may notify the appeal to the tribunal.

(3)

If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

(4)

Subsections (2) and (3) do not apply in a case where—

(a)

HMRC have given a notification of their view of the matter in question under section 49B, or

(b)

HMRC have given a notification under section 49C in relation to the matter in question.

(5)

In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.