PART 8REVIEWS AND APPEALS
CHAPTER 2REVIEWS
I1173Requesting a review
1
A request to review an appealable decision must be made by giving a notice (a “notice of request”) to WRA.
2
A notice of request must set out the grounds for review.
3
But a person may not give a notice of request if subsection (4), (5) or (6) applies.
4
This subsection applies where—
a
the decision which the person wishes WRA to review is a decision to amend the person's tax return under section 45 while an enquiry is in progress, and
b
the enquiry has not yet been completed.
5
This subsection applies where the person has appealed to the tribunal against the decision and the appeal has not been withdrawn.
6
This subsection applies where the person—
a
has entered into a settlement agreement in relation to the decision which the person wishes WRA to review, and
b
has not given notice of withdrawal from the agreement under section 184(4).
7
This section does not prevent an appealable decision from being dealt with in accordance with section 184.