Section 83F(7)

In subsection (6) “relevant date” means— the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 83A), or the date HMRC received notification from another person requiring review (in a case falling within section 83B), or the date on which HMRC decided to undertake the review (in a case falling within section 83E).

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Source: legislation.gov.uk · retrieved 2026-07-28