PART VIII ADMINISTRATION AND COLLECTION
Determinations F2, reviews and appeals
223BF1Appellant requires review by HMRC
1
Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.
2
HMRC must, within the relevant period, notify the appellant of HMRC's view of the matter in question.
3
HMRC must review the matter in question in accordance with section 223E.
4
The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
a
the appellant has already given a notification under this section in relation to the matter in question,
b
HMRC have given a notification under section 223C in relation to the matter in question, or
c
the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4), or the tribunal under section 223D.
5
In this section “relevant period” means—
a
the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or
b
such longer period as is reasonable.
S. 221: words in preceding cross-heading inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 114