[223H Notifying appeal to tribunal after review offered but not accepted]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[223H  Notifying appeal to tribunal after review offered but not accepted]

[(1)     This section applies if—

(a)     HMRC have offered to review the matter in question (see section 223C), and

(b)     the appellant has not accepted

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