SCHEDULES

F1SCHEDULE 3BAElectronic, telecommunication and broadcasting services: Union scheme

Annotations:
Amendments (Textual)
F1

Sch. 3BA inserted (with effect in accordance with Sch. 22 paras. 23, 24 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 1

PART 5Appeals

36

1

An appeal lies to the tribunal with respect to any of the following—

a

a refusal to register a person under the Union scheme;

b

the cancellation of the registration of any person under the Union scheme;

c

a refusal to make a repayment under paragraph 29 (overpayments), or a decision by the Commissioners as to the amount of the repayment due under that provision;

d

a refusal to make a repayment under paragraph 31(4) (decrease in consideration);

e

any liability to a surcharge under paragraph 26 (default surcharge).

2

Part 5 of this Act (appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).