Section 223A — Inheritance Tax Act 1984: Appeal: HMRC review or determination by tribunal

Appeal: HMRC review or determination by tribunal 223A 1 This section applies if notice of appeal has been given to HMRC.

2 In such a case—

a the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 223B),

b HMRC may notify the appellant of an offer to review the matter in question (see section 223C), or c the appellant may notify the appeal to the tribunal (see section 223D).

3 See sections 223G and 223H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.