# Finance Act 2020, Paragraph 43


(1) In paragraphs 36 to 42—
(a) “matter in question” means the matter to which an appeal relates;
(b) a reference to a notification is to a notification in writing.
(2) In paragraphs 36 to 42, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a) notification of HMRC's view under paragraph 37(1)(a);
(b) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 38;
(c) notification of the conclusions of a review under paragraph 39(6) or (9).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/43 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-43
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.