Paragraph 60

(1)

In paragraphs 57 to 59, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a)

notification by HMRC of an offer of review (and of their view of the matter) under paragraph 57;

(b)

notification of HMRC's view under paragraph 58 (2)(a);

(c)

notification of the conclusions of a review under paragraph 59 (2) or (5).

(2)

But if any such notification is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

(3)

A notification in connection with a review must be given in writing.