# Finance Act 2017, Paragraph 4


(1) HMRC must review a decision if—
(a) they have offered a review of the decision under paragraph 2, 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 paragraph 1.
(3) HMRC must review a decision if a person other than P notifies them under paragraph 3.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.