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Legislation
Inheritance Tax Act 1984

Crossheading Determinations , reviews and appeals

  • Section 221 Notices of determination.
  • Section 222 Appeals against determinations.
  • Section 223 Late notice of appeal.
  • Section 223A Appeal: HMRC review or determination by tribunal
  • Section 223B Appellant requires review by HMRC
  • Section 223C HMRC offer review
  • Section 223D Notifying appeal to the tribunal
  • Section 223E Nature of review etc
  • Section 223F Effect of conclusions of review
  • Section 223G Notifying appeal to tribunal after review concluded
  • Section 223H Notifying appeal to tribunal after review offered but not accepted
  • Section 223I Interpretation of sections 223A to 223I
  • Section 224 Determination of appeal by tribunal.
  • Section 225 Appeals from Special Commissioners.
  • Section 225A Extension of regulation-making powers.
  1. Determinations , reviews and appeals
  2. Appeal: HMRC review or determination by tribunal

Section 223A | Appeal: HMRC review or determination by tribunal F1

From legislation.gov.uk

(1)This section applies if notice of appeal has been given to HMRC.

(2)In such a case—

(a)the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 223B),

(b)HMRC may notify the appellant of an offer to review the matter in question (see section 223C), or

(c)the appellant may notify the appeal to the tribunal (see section 223D).

(3)See sections 223G and 223H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.

Notes

  1. F1

    Ss. 223A-223I inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 117

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