SCHEDULES
SCHEDULE 33Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
PART 7Reviews and appeals
Steps that may be taken following notice of appeal
38
1
This paragraph applies if notice of appeal has been given to HMRC.
2
In such a case—
a
the appellant may notify HMRC that it requires them to review the matter in question (see paragraph 39),
b
HMRC may notify the appellant of an offer to review the matter in question (see paragraph 40), or
c
the appellant may notify the appeal to the tribunal.
3
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
4
See paragraphs 43 and 44 for provision about the circumstances in which an appeal may be notified to the tribunal after a review has been required by the appellant or offered by HMRC.
5
This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 46(1) and (2) (settling of appeals by agreement).