[59E Review out of time]
Finance Act 1994 (1994 c 9) | Legislation

[59E  Review out of time]

[(1)     This section applies if—

(a)     HMRC have offered a review of a decision under section 59A and P does not accept the offer within the time allowed under section 59C(1)(b) or 59D(3); or

(b)     a person

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