Paragraph 26A F1
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under paragraph 26 in respect of the decision.
(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.
Annotations
Textual amendments
- F1
Sch. 7 paras. 26A-26F and cross-headings inserted (1.4.2009) by Revenue and Customs Appeals Order 2009 (S.I. 2009/777), art. 1, Sch. para. 3