Section 49B | Appellant requires review by HMRC

(1)Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

(2)HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.

(3)HMRC must review the matter in question in accordance with section 49E.

(4)The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—

(a)the appellant has already given a notification under this section in relation to the matter in question,

(b)HMRC have given a notification under section 49C in relation to the matter in question, or

(c)the appellant has notified the appeal to the tribunal under section 49D.

(5)In this section “relevant period” means—

(a)the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or

(b)such longer period as is reasonable.