PART VIII ADMINISTRATION AND COLLECTION

Determinations F1, reviews and appeals

Annotations:
Amendments (Textual)

223DF2Notifying 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 223B, or

b

HMRC have given a notification under section 223C 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 223G or 223H.