Section 223A Appeal: HMRC review or determination by tribunalF1

(1)

This section applies if notice of appeal has been given to HMRC.

(2)

In such a case—

(a)

the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 223B),

(b)

HMRC may notify the appellant of an offer to review the matter in question (see section 223C), or

(c)

the appellant may notify the appeal to the tribunal (see section 223D).

(3)

See sections 223G and 223H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.

Annotations

Textual amendments

F1: Ss. 223A-223I inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 117

Notes on the whole Act

Textual amendments

F1: By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

Notes on Determinations , reviews and appeals

Textual amendments

F1: S. 221: words in preceding cross-heading inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 114