[16A Temporary approvals etc pending review or appeal: eligibility]
Finance Act 1994 (1994 c 9) | Legislation

[16A  Temporary approvals etc pending review or appeal: eligibility]

[(1)     Section 16B applies where HMRC notify P of an approval decision and—

(a)     HMRC are required to review the decision under section 15C or 15E, or

(b)     the decision, or the decision on a review under that section, has been appealed to an appeal tribunal under section 16.

(2)     An approval decision is a decision as to whether or not, and in which respects, any

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