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.
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