Section 49G — Taxes Management Act 1970: Notifying appeal to tribunal after review concluded

Notifying appeal to tribunal after review concluded 49G 1 This section applies if—

a HMRC have given notice of the conclusions of a review in accordance with section 49E, or b the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review.

2 The appellant may notify the appeal to the tribunal within the post-review period.

3 If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

4 If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

5 In this section “post-review period” means—

a in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or b in a case falling within subsection (1)(b), the period that—

i begins with the day following the last day of the period specified in section 49E(6),

and ii ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).