Section 223F | Effect of conclusions of review ^F1

(1)This section applies if HMRC give notice of the conclusions of a review (see section 223E(6) and (9)).

(2)The conclusions of the review shall be conclusive for the purposes of this Act.

(3)Subsections (2) and (3) do not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223G.