# Finance Act 2026, Paragraph 50: Right of other persons to require review

Extent: E+W+S+N.I.

(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.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/50 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.