49A(1)
This section applies if notice of appeal has been given to HMRC.
49A(2)
In such a case—
(a) the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),
(b) HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or
(c) the appellant may notify the appeal to the tribunal (see section 49D).
49A(3)
See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
49A(4)
This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).