# Finance Act 2003, Paragraph 36H


(1) This paragraph applies if—
(a) HMRC have offered to review the matter in question (see paragraph 36C), and
(b) the appellant has not accepted the offer.
(2) The appellant may notify the appeal to the tribunal within the acceptance period.
(3) But if the acceptance 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 “acceptance period” has the same meaning as in paragraph 36C.

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