[223B Appellant requires review by HMRC]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[223B  Appellant requires review by HMRC]

[(1)     Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.

(2)     HMRC must, within the relevant period, notify the appellant of HMRC's view of the matter

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