PART V APPEALS AND OTHER PROCEEDINGS
Appeals
F149IInterpretation of sections 49A to 49H
(1)
In sections 49A to 49H—
(a)
“matter in question” means the matter to which an appeal relates;
(b)
a reference to a notification is a reference to a notification in writing.
(2)
In sections 49A to 49H, 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 section 49B(2);
(b)
notification by HMRC of an offer of review (and of their view of the matter) under section 49C;
(c)
notification of the conclusions of a review under section 49E(6); and
(d)
notification of the conclusions of a review under section 49E(9).
(3)
But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.