[F1Other interpretationU.K.
Textual Amendments
F1Sch. 10 paras. 36A-36I and cross-headings inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 388
36I(1)In paragraphs 36A to 36H—U.K.
(a)“matter in question” means the matter to which an appeal relates;
(b)a reference to a notification is a reference to a notification in writing.
(2)In paragraphs 36A to 36H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a)notification of HMRC’s view under paragraph 36B(2),
(b)notification by HMRC of an offer of review (and of their view of the matter) under paragraph 36C,
(c)notification of the conclusions of a review under paragraph 36E(6), and
(d)notification of the conclusions of a review under paragraph 36E(9).
(3)But if a notification falling within any of the sub-paragraphs of paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.]