Finance (No. 2) Act 1992

40 In subsection (1) of section 40 (appeals)—

(a) in paragraph (b), for the words from “or, subject” to the end of the paragraph there shall be substituted “on the acquisition of goods from another member State or, subject to subsection (5) below, on the importation of goods from a place outside the member States”;

(b) after paragraph (d) there shall be inserted the following paragraph—

“(da) the amount of any refunds under section 20A above;”

(c) after paragraph (f) there shall be inserted the following paragraph—

“(fa) any claim for a refund under any regulations made by virtue of section 8C(5) above;”

(d) after paragraph (j) there shall be inserted the following paragraph—

“(ja) any direction under paragraph 1 of Schedule 4A to this Act;”

(e) in paragraph (m), at the end of sub-paragraph (ii) there shall be inserted “or

(iii) under paragraph 4A of that Schedule,”;

(f) in paragraph (n), after “under” there shall be inserted “section 32A(7) above or”;

(g) in paragraph (o), for “17” there shall be substituted “17A”.