# The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Article 41: Review of a decision


(1) The Tribunal may only undertake a review of a decision—
(a) pursuant to rule 40(1) (review on an application for permission to appeal); and
(b) if it is satisfied that there was an error of law in the decision.
(2) The Tribunal must notify the parties in writing of the outcome of any review, unless the Tribunal decides to take no action following the review.
(3) The Tribunal may not take any action in relation to a decision following a review without first giving every party an opportunity to make representations in relation to the proposed action.

---
Source: https://www.legislation.gov.uk/uksi/2009/273/article/41 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.