# Finance Act 2017, Paragraph 3


(1) Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal.
(2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.