[59F Nature of review etc]
Finance Act 1994 (1994 c 9) | Legislation

[59F  Nature of review etc]

[(1)     This section applies if HMRC are required to undertake a review under section 59C or 59E.

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

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

(a)     by HMRC in reaching the decision,

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