Section 49I: Interpretation of sections 49A to 49H

In sections 49A to 49H—

(a) "matter in question" means the matter to which an appeal relates;

(b) a reference to a notification is a reference to a notification in writing.

In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a) notification of HMRC's view under section 49B(2);

(b) notification by HMRC of an offer of review (and of their view of the matter) under section 49C;

(c) notification of the conclusions of a review under section 49E(6); and

(d) notification of the conclusions of a review under section 49E(9).

But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.