# Counter-Terrorism Act 2008, Paragraph 26B


(1) HMRC must review a decision if—
(a) they have offered a review of the decision under paragraph 26A, and
(b) P notifies HMRC 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 paragraph 26F.
(3) HMRC shall not review a decision if P has appealed to the tribunal under paragraph 26F in respect of the decision.

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