{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-4.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/10/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) HMRC must review a decision if—\n(a) they have offered a review of the decision under paragraph 2, and\n(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.\n(2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 1.\n(3) HMRC must review a decision if a person other than P notifies them under paragraph 3.\n(4) HMRC may not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 1 in respect of the decision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 4 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/4",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}