# Counter-Terrorism Act 2008, Paragraph 26A


(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.

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Source: https://www.legislation.gov.uk/ukpga/2008/28/schedule/7/paragraph/26A (the official version)
Page: https://openlegislation.uk/counter-terrorism-act-2008/schedule-7/paragraph-26A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.