Section 49I | Interpretation of sections 49A to 49H

(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.