[15F Nature of review etc]
Finance Act 1994 (1994 c 9) | Legislation

[15F  Nature of review etc]

[(1)     This section applies if HMRC are required to undertake a review under section 15C or 15E.

(2)     The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)     For the purposes of subsection (2) HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)     by HMRC in making the decision,

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