Section 223B Appellant requires review by HMRCF1

(1)

Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

(2)

HMRC must, within the relevant period, notify the appellant of HMRC's view of the matter in question.

(3)

HMRC must review the matter in question in accordance with section 223E.

(4)

The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—

(a)

the appellant has already given a notification under this section in relation to the matter in question,

(b)

HMRC have given a notification under section 223C in relation to the matter in question, or

(c)

the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4), or the tribunal under section 223D.

(5)

In this section “relevant period” means—

(a)

the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or

(b)

such longer period as is reasonable.

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