Section 49D — Taxes Management Act 1970: Notifying appeal to the tribunal

Notifying appeal to the tribunal 49D 1 This section applies if notice of appeal has been given to HMRC .

2 The appellant may notify the appeal to the tribunal.

3 If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

4 Subsections (2) and (3) do not apply in a case where—

a HMRC have given a notification of their view of the matter in question under section 49B, or b HMRC have given a notification under section 49C in relation to the matter in question.

5 In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.