Part III Insurance Premium Tax
Review and appeal
59AF1Offer of review
1
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 59 in respect of the decision.
2
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
3
This section does not apply to the notification of the conclusions of a review.