[49C HMRC offer review]
Taxes Management Act 1970 (1970 c 9) | Legislation

[49C  HMRC offer review]

[(1)     Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.

(2)     When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC's view of the matter in question.

(3)     If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter

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