# Finance Act 1994, Section 15A: Offer of review of relevant decision


(1) If HMRC notify a person (P) of a relevant decision by HMRC, HMRC must at the same time, by notice to P, offer P a review of the decision.
(2) This section does not apply to the notification of the conclusions of a review.

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Source: https://www.legislation.gov.uk/ukpga/1994/9/section/15A (the official version)
Page: https://openlegislation.uk/finance-act-1994/section-15A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.