# Finance (No. 2) Act 2023, Paragraph 65


(1) The appellant may apply to the tribunal for a direction if—
(a) the appellant has applied to HMRC for a determination,
(b) HMRC has made a determination, and
(c) the appellant does not agree with the determination.
(2) The tribunal may direct whether the determination of HMRC was correct.
(3) A decision of the tribunal under this paragraph is final and conclusive (despite the provisions of sections 12 and 15 of the Tribunals, Courts and Enforcement Act 2007).

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/65 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.