Section 49A — Taxes Management Act 1970: Appeal: HMRC review or determination by tribunal

Appeal: HMRC review or determination by tribunal 49A 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 49B),

b HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or c the appellant may notify the appeal to the tribunal (see section 49D).

3 See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC .

4 This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).