{
  "url": "https://openlegislation.uk/finance-act-2001/section-40C",
  "json_url": "https://openlegislation.uk/finance-act-2001/section-40C.json",
  "legislation": "ukpga/2001/9",
  "legislation_title": "Finance Act 2001",
  "legislation_url": "https://openlegislation.uk/finance-act-2001",
  "path": "section/40C",
  "kind": "section",
  "number": "40C",
  "heading": "Review by HMRC",
  "text": "(1) HMRC must review a decision if—\n(a) they have offered a review of the decision under section 40A, and\n(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.\n(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G.\n(3) HMRC must review a decision if a person other than P notifies them under section 40B.\n(4) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/9/section/40C",
    "retrieved_at": "2026-10-29T09:20:10.469456+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}