Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 33 U.K. Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals

PART 7 U.K. Reviews and appeals

Steps that may be taken following notice of appeal U.K.

38 (1) This paragraph applies if notice of appeal has been given to HMRC. U.K.

(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).