[15C Review by HMRC]
Finance Act 1994 (1994 c 9) | Legislation

[15C  Review by HMRC]

[(1)     HMRC must review a decision if—

(a)     they have offered a review of the decision under section 15A, and

(b)     P notifies HMRC of acceptance of the offer within 30 days beginning with the date of the document containing the notification

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