Section 49I — Taxes Management Act 1970: Interpretation of sections 49A to 49H

Interpretation of sections 49A to 49H 49I 1 In sections 49A to 49H—

a “matter in question” means the matter to which an appeal relates;

b a reference to a notification is a reference to a notification in writing.

2 In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

a notification of HMRC ’s view under section 49B(2);

b notification by HMRC of an offer of review (and of their view of the matter) under section 49C;

c notification of the conclusions of a review under section 49E(6);

and d notification of the conclusions of a review under section 49E(9).

3 But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.