# Finance Act 1996, Section 54C: Review by HMRC


(1) HMRC must review a decision if—
(a) they have offered a review of the decision under section 54A, 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 appeal tribunal under section 54G.
(3) HMRC must review a decision if a person other than P notifies them under section 54B.
(4) HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/section/54C (the official version)
Page: https://openlegislation.uk/finance-act-1996/section-54C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.