[49B Appellant requires review by HMRC]
Taxes Management Act 1970 (1970 c 9) | Legislation

[49B  Appellant requires review by HMRC]

[(1)     Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

(2)     HMRC must, within the relevant period, notify the appellant of HMRC's view

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