[54E Review out of time]
Finance Act 1996 (1996 c 8) | Legislation

[54E  Review out of time]

[(1)     This section applies if—

(a)     HMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); or

(b)     a person

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