4(1)Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if the person has not appealed to the appeal tribunal under that paragraph.U.K.
(2)A notification that such a person requires a review must be made within the period of 30 days beginning with the day on which that person became aware of the decision.
Commencement Information
I1Sch. 11 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2Sch. 11 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4