# Finance Act 2001, Section 40B: Right to require review


(1) Any 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.

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Source: https://www.legislation.gov.uk/ukpga/2001/9/section/40B (the official version)
Page: https://openlegislation.uk/finance-act-2001/section-40B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.