Paragraph 3 I1I2
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal in respect of the decision may be brought under paragraph 1.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This paragraph does not apply to the notification of the conclusions of a review.
Annotations
Commencement
- I1
Sch. 11 para. 3 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 11 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4