Related Commentary  Related CasesRelated HMRC Manuals

83G(1)  An appeal under section 83 is to be made to the 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 the decision to which the appeal relates, or

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

(b)if later, the end of the relevant period (within the meaning of section 83D).

83G(2)  But that is subject to subsections (3) to (5).

83G(3)  In a case where HMRC are required to undertake a review under section 83C

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