# Taxes Management Act 1970, Section 49F: Effect of conclusions of review

Extent: E+W+S+N.I.

(1) This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).
(2) The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.
(3) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.
(4) Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/49F (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-49F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.