16 Appeals to a tribunal
Finance Act 1994 (1994 c 9) | Legislation

16  Appeals to a tribunal

[(1)     An appeal against a decision on a review under section 15 (not including a deemed confirmation under section 15(2)) may be made to an appeal tribunal within the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates.

(1A)     An appeal against a deemed confirmation under section 15(2) may be made to an appeal tribunal within the period of 75 days beginning with the date on which the review was required.

(1B)     Subject to subsections (1C) to (1E), an appeal against a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) may be made to an appeal tribunal within the period of 30 days beginning with—

(a)     in a case where P is the appellant, the date of the document notifying P of the decision to which the appeal relates, or

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

(c)     if later, the end of the relevant period (within the meaning of section 15D).

(1C)     In a case where HMRC are required to undertake

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