Part 3 Appeals
Finance Act 2021 (2021 c 26) | Legislation

Part 3 Appeals

“Appeal tribunal”

9

In this Schedule “appeal tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Bringing of appeals

10

(1)     An appeal under paragraph 1 is to be made to the appeal tribunal before—

(a)     the end of the period of 30 days beginning with—

(i)     in a case where P is the appellant, the date of the document notifying P of the decision to which the appeal relates, or

(ii)     in a case where a person other than P is the appellant, the day on which that person becomes aware of the decision, or

(b)     if later, the end of the period for requiring a review (within the meaning of paragraph 6).

(2)     But that is subject to sub-paragraphs (3) to (5).

(3)     In a case where HMRC are required to undertake a review under paragraph 5—

(a)     an appeal may not be made until the conclusion date, and

(b)     any appeal is to be made within the period of 30 days beginning with that date.

(4)     In a case where HMRC are requested to undertake a review under paragraph 7—

(a)

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