Section 223G | Notifying appeal to tribunal after review concluded ^F1

(1)This section applies if—

(a)HMRC have given notice of the conclusions of a review in accordance with section 223E, or

(b)the period specified in section 223E(6) has ended and HMRC have not given notice of the conclusions of the review.

(2)The appellant may notify the appeal to the tribunal within the post-review period.

(3)If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.

(4)If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.

(5)The appellant may not notify the appeal to the tribunal under this section if the appeal has been notified to the court under section 222(3) or the appropriate Lands tribunal under section 222(4).

(6)In this section “post-review period” means—

(a)in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 223E(6), or

(b)in a case falling within subsection (1)(b), the period that—

(i)begins with the day following the last day of the period specified in section 223E(6), and

(ii)ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with section 223E(9).