679(1)  The Commissioners for Her Majesty's Revenue and Customs must notify their decision on an application under section 677(2) to the applicant–

(a)within 30 days of receiving the application, or

(b)if they give a notice under section 678(3), within 30 days of the notice being complied with.

679(2)  If the Commissioners for Her Majesty's Revenue and Customs–

(a)notify the applicant that they are not satisfied as mentioned in section 677(2)(b), or

(b)do not notify their decision to the applicant within the time required by subsection (1),

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