This section applies if—
HMRC have offered to review the matter in question (see section 49C), and
the appellant has not accepted the offer.
The appellant may notify the appeal to the tribunal within the acceptance period.
But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
In this section "acceptance period" has the same meaning as in section 49C.