SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 8Appeals against HMRC decisions on tax
43Interpretation of paragraphs 36 to 42
1
a
“matter in question” means the matter to which an appeal relates;
b
a reference to a notification is to a notification in writing.
2
In paragraphs 36 to 42, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
a
notification of HMRC’s view under paragraph 37(1)(a);
b
notification by HMRC of an offer of review (and of their view of the matter) under paragraph 38;
c
notification of the conclusions of a review under paragraph 39(6) or (9).
3
But if a notification falling within any of paragraphs (a) to (c) of sub-paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.