# Finance Act 2003, Paragraph 36D


(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.

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