# Finance Act 2021, Paragraph 4


(1) Any person (other than P) who has the right of appeal under paragraph 1 against a decision may require HMRC to review that decision if the person has not appealed to the appeal tribunal under that paragraph.
(2) A notification that such a person requires a review must be made within the period of 30 days beginning with the day on which that person became aware of the decision.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/11/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-11/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.