Section 25(4)

For the purposes of paragraph (3), a matter to which a notice relates is still open to review if— the period during which any person may refer the matter to the appropriate tribunal is still running; the matter has been referred to the appropriate tribunal but has not been dealt with; the matter has been referred to the appropriate tribunal and dealt with but the period during which an appeal may be brought against the appropriate tribunal's decision is still running; or such an appeal has been brought but has not been determined.

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Source: legislation.gov.uk · retrieved 2026-09-04