{
  "url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-43",
  "json_url": "https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-43.json",
  "legislation": "ukpga/2020/14",
  "legislation_title": "Finance Act 2020",
  "legislation_url": "https://openlegislation.uk/finance-act-2020",
  "path": "schedule/8/paragraph/43",
  "kind": "paragraph",
  "number": "43",
  "heading": null,
  "text": "(1) In paragraphs 36 to 42—\n(a) “matter in question” means the matter to which an appeal relates;\n(b) a reference to a notification is to a notification in writing.\n(2) In paragraphs 36 to 42, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—\n(a) notification of HMRC's view under paragraph 37(1)(a);\n(b) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 38;\n(c) notification of the conclusions of a review under paragraph 39(6) or (9).\n(3) But if a notification falling within any of paragraphs (a) to (c) of sub-paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/43",
    "retrieved_at": "2026-10-29T09:01:44.314864+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."
}