# Finance Act 2003, Section 33B: Review by HMRC


(1) HMRC must review a decision if—
(a) they have offered a review of the decision under section 33A, and
(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 33F.
(3) HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.

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