Related Commentary  Related HMRC Manuals

7(1)  The power in paragraph 8 is exercisable only in case A or case B and only with the approval of the tribunal.

7(2)  Case A is where a conduct notice has been given to an individual and either–

(a)the time allowed for giving notice of appeal against the determination has expired without any such notice being given, or

(b)notice of appeal against the determination was given within that time, but the appeal has been withdrawn or the determination confirmed.

7(3)  Case B is where–

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