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Paragraph 51 Duty to review

United Kingdom

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

(1)

An officer of Revenue and Customs must review a decision if—

(a)

P has notified HMRC under paragraph 49 accepting the offer of a review, or

(b)

a person other than P has notified HMRC under paragraph 50 that they require a review.

(2)

But the officer must not review the decision if any person who has the right to appeal against the decision has done so before HMRC has been notified as described in sub-paragraph (1).