# Finance Act 2000, Paragraph 121B


(1) Any person (other than P) who has the right of appeal under paragraph 121 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under paragraph 121G.
(2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/121B (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-121B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.