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Paragraph 50 Right of other persons to require review

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A person, other than P, who has the right to appeal against a decision may require a review of the decision by notifying HMRC.

(2)

But that right to require a review ceases if the person appeals against the decision.

(3)

A notification under sub-paragraph (1) must be made within the period of 30 days beginning with the day on which the person becomes aware of the decision.