Section 223D | Notifying appeal to the tribunal ^F1

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

(2)The appellant may notify the appeal to the tribunal.

(3)If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.

(4)Subsections (2) and (3) do not apply in a case where—

(a)HMRC have given a notification of their view of the matter in question under section 223B, or

(b)HMRC have given a notification under section 223C in relation to the matter in question.

(5)In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 223G or 223H.