Finance Act 2017

Appealable decisions U.K.

1 U.K. A person may appeal against a decision of the Commissioners or an officer of Revenue and Customs in respect of any of the following matters—

(a) whether or not a person is liable to pay an amount of soft drinks industry levy;

(b) whether or not the Commissioners are liable to repay an amount to a person under paragraph 8(2) of Schedule 8 (overpaid levy);

(c) whether or not the repayment of an amount under that paragraph is excessive (see paragraph 12 of that Schedule);

(d) whether or not a person is liable to pay an amount to the Commissioners in pursuance of an obligation imposed by regulations under paragraph 11(3)(b), (c) or (e) of Schedule 8 (reimbursement arrangements);

(e) whether or not a person is liable to a penalty under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9 (requirements to keep records etc: penalties);

(f) the amount of soft drinks industry levy payable by a person;

(g) the amount that the Commissioners are liable to repay to a person under paragraph 8(2) of Schedule 8;

(h) where repayment of an amount under that paragraph is excessive, the amount of the excess;

(i) the amount that a person is liable to pay to the Commissioners in pursuance of an obligation imposed by regulations under paragraph 11(3)(b), (c) and (e) of Schedule 8;

(j) the amount of a penalty payable under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9;

(k) the determination of a dilution ratio under section 27(2)(b);

(l) the registration, or cancellation of registration, of a person under this Part for the purposes of soft drinks industry levy;

(m) the period by reference to which payments of soft drinks industry levy are to be made;

(n) a person's entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 39;

(o) the giving of a direction by the Commissioners under section 53(2) (keeping and preserving records).

Commencement Information

I1 Sch. 10 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)