Point in time view as at 01/03/2024.
There are currently no known outstanding effects for the Finance Act 2021, Cross Heading: Offer of review.
3(1)HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal in respect of the decision may be brought under paragraph 1.U.K.
(2)The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)This paragraph does not apply to the notification of the conclusions of a review.
Commencement Information
I1Sch. 11 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 11 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
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