# Finance (No. 2) Act 2023, 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.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/60 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.