Finance Act 2001

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

“9A Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).”.