[F1AppealsU.K.
Textual Amendments
F1Schs. 9ZA, 9ZB inserted (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)) (with savings and transitional provisions in S.I. 2020/1545, Pt. 4); S.I. 2020/1642, reg. 9
34(1)The following matters are to be treated as if they were included in the list of matters in subsection (1) of section 83 (matters subject to appeal to the tribunal)—U.K.
(a)the VAT chargeable on the acquisition of goods from a member State;
(b)any claim for a refund under any regulations made by virtue of paragraph 5(4) of this Schedule;
(c)any direction under paragraph 9 of this Schedule;
(d)the amount of any refunds under paragraph [F218A or] 19 of this Schedule;
(e)an assessment under paragraph 31 of this Schedule, or the amount of such an assessment;
(f)a decision of the Commissioners under paragraph 17 of Schedule 9ZB—
(i)as to whether or not a person is to be approved as a Northern Ireland fiscal warehousekeeper or the conditions from time to time subject to which the person is so approved,
(ii)for the withdrawal of any such approval, or
(iii)for the withdrawal of Northern Ireland fiscal warehouse status from any premises.
(2)Section 84 (further provisions relating to appeals) has effect as if in subsection (4)(c), after “supply” there were inserted “ , acquisition ”.]
Textual Amendments