Section 223B — Inheritance Tax Act 1984: Appellant requires review by HMRC

Appellant requires review by HMRC 223B 1 Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

2 HMRC must, within the relevant period, notify the appellant of HMRC's view of the matter in question.

3 HMRC must review the matter in question in accordance with section 223E.

4 The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—

a the appellant has already given a notification under this section in relation to the matter in question, b HMRC have given a notification under section 223C in relation to the matter in question, or c the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4), or the tribunal under section 223D.

5 In this section “ relevant period ” means—

a the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or b such longer period as is reasonable.