Search Legislation

Finance Act 2020

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As enacted)
 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Cross Heading: Steps that may be taken following notice of appeal

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2020, Cross Heading: Steps that may be taken following notice of appeal. Help about Changes to Legislation

Steps that may be taken following notice of appealU.K.

36(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 the appellant requires HMRC to review the matter in question (see paragraph 37),

(b)HMRC may notify the appellant of an offer to review the matter in question (see paragraph 38), or

(c)the appellant may notify the appeal to the tribunal.

(3)This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 44(1) and (2) (settling of appeals by agreement).

Back to top

Options/Help