Paragraph 36B F1

(1)

Sub-paragraphs (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

(2)

HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.

(3)

HMRC must review the matter in question in accordance with paragraph 36E.

(4)

The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—

(a)

the appellant has already given a notification under this paragraph in relation to the matter in question,

(b)

HMRC have given a notification under paragraph 36C in relation to the matter in question, or

(c)

the appellant has notified the appeal to the tribunal under paragraph 36D.

(5)

In this paragraph “relevant period” means—

(a)

the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or

(b)

such longer period as is reasonable.

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

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