[F126MReview and appealU.K.
(1)Sections [F213A to 16] of the Finance Act 1994 (review and appeal) shall apply in relation to liability to pay remote gaming duty [F3as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act].
(2)Sections [F413A to 16] of that Act shall also apply to the decisions listed in subsection (3) below.
(3)Those decisions are—
(a)a decision to refuse a request for an agreement under section 26D(2),
(b)a decision to give a direction under section 26D(3),
(c)a decision not to give a direction under section 26D(3),
(d)a decision to direct that section 26F(6) shall not apply in a specified case,
(e)a decision under regulations by virtue of section 26J(3), and
(f)a decision about security by virtue of section 26J(5)(a).
(4)A decision of a kind specified in subsection (3) shall be treated as an ancillary matter for the purposes of sections 14 to 16 of the Finance Act 1994.]
Textual Amendments
F1Ss. 26A-26M and cross-heading inserted (with effect as mentioned in s. 8(2) of the amending Act) by Finance Act 2007 (c. 11), s. 8, Sch. 1 para. 2; S.I. 2007/2172, art. 2
F2Words in s. 26M(1) 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. 97(2)(a)
F3Words in s. 26M(1) inserted (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. 97(2)(b)
F4Words in s. 26M(2) 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. 97(3)