Section 49H — Taxes Management Act 1970: Notifying appeal to tribunal after review offered but not accepted

Notifying appeal to tribunal after review offered but not accepted 49H 1 This section applies if—

a HMRC have offered to review the matter in question (see section 49C),

and b the appellant has not accepted the offer.

2 The appellant may notify the appeal to the tribunal within the acceptance period.

3 But if the acceptance 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 “acceptance period” has the same meaning as in section 49C.