Section 40B Right to require review
(1)
F1Any person (other than P) who has the right of appeal under section 40 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 40G.
(2)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
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)