Textual Amendments
F1Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1
36(1)An appeal lies to the tribunal with respect to any of the following—U.K.
(a)a refusal to register a person under the Union scheme;
(b)the cancellation of the registration of any person under the Union scheme;
(c)a refusal to make a repayment under paragraph 29 (overpayments), or a decision by the Commissioners as to the amount of the repayment due under that provision;
(d)a refusal to make a repayment under paragraph 31(4) (decrease in consideration);
(e)any liability to a surcharge under paragraph 26 (default surcharge).
(2)Part 5 of this Act (appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).
37U.K.Where the Commissioners have made an assessment under section 73 in reliance on paragraph 20 or 21—
(a)section 83(1)(p)(i): (appeals against assessments under section 73(1) etc) applies as if the relevant non-UK return were a return under this Act, and
(b)the references in section 84(3) and (5) to the matters mentioned in section 83(1)(p) are to be read accordingly.]