Point in time view as at 01/04/2017.
There are currently no known outstanding effects for the Counter-Terrorism Act 2008, Cross Heading:
Review by
HMRC
.
Textual Amendments
F1Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3
26B(1)HMRC must review a decision if—U.K.
(a)they have offered a review of the decision under paragraph 26A, and
(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)But P may not notify acceptance of the offer if P has already appealed to the tribunal under paragraph 26F.
(3)HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.]
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