Section 83C — Value Added Tax Act 1994: Review by HMRC

Review by HMRC 83C 1 HMRC must review a decision if—

a they have offered a review of the decision under section 83A, and b P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

2 But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.

3 HMRC must review a decision if a person other than P notifies them under section 83B.

4 HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.