# Taxes Management Act 1970, Section 49I: Interpretation of sections 49A to 49H

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

(1) In sections 49A to 49H—
(a) “matter in question” means the matter to which an appeal relates;
(b) a reference to a notification is a reference to a notification in writing.
(2) In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a) notification of HMRC’s view under section 49B(2);
(b) notification by HMRC of an offer of review (and of their view of the matter) under section 49C;
(c) notification of the conclusions of a review under section 49E(6); and
(d) notification of the conclusions of a review under section 49E(9).
(3) But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

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