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Finance Act 2001
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There are currently no known outstanding effects for the Finance Act 2001, Paragraph 17.
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17(1)Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows.U.K.
(2)In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)—
“(4)Any decision which—
(a)is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and
(b)relates to the Alcoholic Liquor Duties Act 1979.”.
(3)In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)—
“(3)Any decision which—
(a)is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and
(b)relates to the Hydrocarbon Oil Duties Act 1979.”.
(4)After paragraph 9 insert—
“9A“The Finance Act 2001
“9AAny decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).”.
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