Related Commentary  

9(1)  This regulation applies in a case where–

(a)notice of appeal may be given to HMRC under regulation 8, but

(b)no notice is given before the relevant time limit.

9(2)  Notice may be given after the relevant time limit if–

(a)HMRC agree, or

(b)where HMRC do not agree, the tribunal gives permission.

9(3)  If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.

9(4)  Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.

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