Paragraph 36I F1

(1)

In paragraphs 36A to 36H—

(a)

“matter in question” means the matter to which an appeal relates;

(b)

a reference to a notification is a reference to a notification in writing.

(2)

In paragraphs 36A to 36H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a)

notification of HMRC’s view under paragraph 36B(2),

(b)

notification by HMRC of an offer of review (and of their view of the matter) under paragraph 36C,

(c)

notification of the conclusions of a review under paragraph 36E(6), and

(d)

notification of the conclusions of a review under paragraph 36E(9).

(3)

But if a notification falling within any of the sub-paragraphs of paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

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