Paragraph 36G F1

(1)

This paragraph applies if—

(a)

HMRC have given notice of the conclusions of a review in accordance with paragraph 36E, or

(b)

the period specified in paragraph 36E(6) has ended and HMRC have not given notice of the conclusions of the review.

(2)

The appellant may notify the appeal to the tribunal within the post-review period.

(3)

If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

(4)

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

(5)

In this paragraph “post-review period” means—

(a)

in a case falling with sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(6), or

(b)

in a case falling within sub-paragraph (1)(b), the period that—

(i)

begins with the day following the last day of the period specified in paragraph 36E(6), and

(ii)

ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(9).

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