{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-60",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-60.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/14/paragraph/60",
  "kind": "paragraph",
  "number": "60",
  "heading": null,
  "text": "(1) In paragraphs 57 to 59, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—\n(a) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 57;\n(b) notification of HMRC's view under paragraph 58(2)(a);\n(c) notification of the conclusions of a review under paragraph 59(2) or (5).\n(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.\n(3) A notification in connection with a review must be given in writing.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/60",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}