Paragraph 36D F1

(1)

This paragraph applies in a case where paragraph 36A applies.

(2)

The appellant may notify the appeal to the tribunal.

(3)

If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

(4)

Sub-paragraphs (2) and (3) do not apply in a case where—

(a)

HMRC have given a notification of their view of the matter in question under paragraph 36B, or

(b)

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

(5)

In a case falling within sub-paragraph (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by paragraph 36G or 36H.

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