This section applies if—
HMRC have offered to review the matter in question (see section 223C), 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.
The appellant may not notify the appeal to the tribunal under this section if the appeal has been notified to the court under section 222(3) or the appropriate Lands tribunal under section 222(4).
In this section "acceptance period" has the same meaning as in section 223C.