In sections 223A to 223H—
"matter in question" means the matter to which an appeal relates;
a reference to a notification is a reference to a notification in writing.
In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
notification of HMRC's view under section 223B(2);
notification by HMRC of an offer of review (and of their view of the matter) under section 223C;
notification of the conclusions of a review under section 223E(6); and
notification of the conclusions of a review under section 223E(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.