[15E Review out of time]
Finance Act 1994 (1994 c 9) | Legislation

[15E  Review out of time]

[(1)     This section applies if—

(a)     HMRC have offered a review of a decision under section 15A and P does not accept the offer within the time allowed under section 15C(1) or 15D(1); or

(b)     a person who requires a review

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