There are currently no known outstanding effects for the Finance Act 1994, Section 59B.
(1)Any person (other than P) who has the right of appeal under section 59 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 59G.
(2)A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.]
Textual Amendments
F1Ss. 59A-59G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 206
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