Statute
Section 33B — Finance Act 2003: Review by HMRC
Text of the provision Official document
Review by HMRC 33B 1 HMRC must review a decision if—
a they have offered a review of the decision under section 33A, and b P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
2 But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 33F.
3 HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.
Official source: legislation.gov.uk
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