# Finance Act 2001, Section 40C: Review by HMRC


(1) HMRC must review a decision if—
(a) they have offered a review of the decision under section 40A, and
(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G.
(3) HMRC must review a decision if a person other than P notifies them under section 40B.
(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.

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