# Finance Act 2003, Section 33A: Offer of review


(1) HMRC 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/33A (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-33A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.