Section 40A Offer of review
(1)
F1HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 40 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 section does not apply to the notification of the conclusions of a review.
Annotations
Textual amendments
- F1
Ss. 40A-40G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 304 (with Sch. 3 paras. 2-4)