Paragraph 36A C1F1
United Kingdom
This paragraph applies if notice of appeal has been given to HMRC.
In such a case—
the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see paragraph 36B),
HMRC may notify the appellant of an offer to review the matter in question (see paragraph 36C), or
the appellant may notify the appeal to the tribunal (see paragraph 36D).
See paragraphs 36G and 36H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 37(1) (settling of appeals by agreement).
Annotations
Textual amendments
- F1
Sch. 10 paras. 36A-36I and cross-headings 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. 388
Modifications
- C1
Sch. 10 paras. 36A-36I applied by The Stamp Duty Land Tax (Administration) Regulations 2003 (SI 2003/2837), reg. 20(3) (as substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 116)
Notes on Schedule 10
Modifications
- C1
Sch. 10 applied (with modifications) (with effect in accordance with Sch. 61 para. 29(2)(a) of the amending Act) by Finance Act 2009 (c. 10), Sch. 61 para. 7(9)
Notes on Part 7
Textual amendments
- F1
Sch. 10 Pt. 7 heading substituted (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. 385