Regulation 4B Review by the CommissionersF1
(1)
The Commissioners must review a decision if—
(a)
they have offered a review of the decision under regulation 4A, and
(b)
P notifies the Commissioners accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the tribunal under regulation 4F.
(3)
The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 4F in respect of the decision.
Annotations
Textual amendments
- F1
Regs. 4A-4F inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 164 (with Sch. 3 paras. 2-4)