Section 33A Offer of reviewC1

(1)

F1HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 33 in respect of the decision.

(2)

The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3)

This section does not apply to the notification of the conclusions of a review.

Annotations

F1: Ss. 33A-33F 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. 364 (with Sch. 3 paras. 2-4)