{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36H",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-10/paragraph-36H.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/10/paragraph/36H",
  "kind": "paragraph",
  "number": "36H",
  "heading": null,
  "text": "(1) This paragraph applies if—\n(a) HMRC have offered to review the matter in question (see paragraph 36C), and\n(b) the appellant has not accepted the offer.\n(2) The appellant may notify the appeal to the tribunal within the acceptance period.\n(3) But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.\n(4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.\n(5) In this paragraph “acceptance period” has the same meaning as in paragraph 36C.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/36H",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}