5Any decision which is made under or for the purposes of any regulations made under section 2 or 7 of the [1979 c. 7.] Tobacco Products Duty Act 1979 and is—
(a)a decision as to whether or not any duty is remitted or repaid or as to the conditions subject to which it is remitted or repaid; or
(b)a decision as to whether or not any premises are to be, or to continue to be, registered for any purpose or as to the conditions subject to which any premises are so registered.