# Finance Act 2003, Paragraph 36A

Extent: E+W+S+N.I.

(1) This paragraph applies if notice of appeal has been given to HMRC.
(2) In such a case—
(a) the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see paragraph 36B),
(b) HMRC may notify the appellant of an offer to review the matter in question (see paragraph 36C), or
(c) the appellant may notify the appeal to the tribunal (see paragraph 36D).
(3) 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.
(4) This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 37(1) (settling of appeals by agreement).

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/36A (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.