Section 223F Effect of conclusions of reviewF1

(1)

This section applies if HMRC give notice of the conclusions of a review (see section 223E(6) and (9)).

(2)

The conclusions of the review shall be conclusive for the purposes of this Act.

(3)

Subsections (2) and (3) do not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223G.

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