Finance Act 1996

54 [F1 Appeals] U.K.

(1) [F2 Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—]

(a) a decision as to the registration or cancellation of registration of any person under this Part;

(b) a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;

F3 (ba) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (bb) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c) a decision as to whether a person is entitled to credit by virtue of regulations under section 51 above or as to how much credit a person is entitled to or as to the manner in which he is to benefit from credit;

[F5 (ca) a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;]

(d) a decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;

(e) a decision to refuse a request under section 58(3) below;

(f) a decision to refuse an application under section 59 below;

(g) a decision as to whether conditions set out in a specification under the authority of provision made under section 68(4)(b) below are met in relation to a disposal;

(h) a decision to give a direction under any provision contained in regulations by virtue of section 68(5) below;

(i) a decision as to a claim for the repayment of an amount under paragraph 14 of Schedule 5 to this Act;

(j) a decision as to liability to a penalty under Part V of that Schedule or as to the amount of such a penalty;

(k) a decision under paragraph 19 of that Schedule (as mentioned in paragraph 19(5));

(l) a decision as to any liability to pay interest under paragraph 26 or 27 of that Schedule or as to the amount of the interest payable;

(m) a decision as to any liability to pay interest under paragraph 29 of that Schedule or as to the amount of the interest payable;

(n) a decision to require any security under paragraph 31 of that Schedule or as to its amount;

(o) a decision as to the amount of any penalty or interest specified in an assessment under paragraph 32 of that Schedule.

(2) An assessment falls within this subsection if [F6 it is—

(a) an assessment] under section 50 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 49 above has been made [F7 , or

(b) an assessment under section 50A.]

F8 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 S. 54 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(2) (with Sch. 3 paras. 2-4)

F2 Words in s. 54 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(3) (with Sch. 3 paras. 2-4)

F3 S. 54(1)(ba) omitted (1.4.2012) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(c), 4(c)

F4 S. 54(1)(bb) omitted (1.12.2008) by virtue of The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (S.I. 2008/2669), arts. 1(2)(b), 3(1)(c) (with art. 3(2))

F5 S. 54(1)(ca) inserted (retrospective to 19.3.2008) by Finance Act 2008 (c. 9), s. 151(3)(4)

F6 Words in s. 54(2) substituted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 24(a)

F7 S. 54(2)(b) and word inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 24(b)

F8 S. 54(3)-(8) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 234(4) (with Sch. 3 paras. 2-4)

Modifications etc. (not altering text)

C1 Ss. 54-56 extended (19.3.1997) by 1997 c. 16, s. 50(1), Sch. 5 Pt. V para. 19(3)

Commencement Information

I1 S. 54 in force by 1.10.1996 at the latest see s. 57