[49E Nature of review etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[49E  Nature of review etc]

[(1)     This section applies if HMRC are required by section 49B or 49C to review the matter in question.

(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 deciding the matter in question,

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