Finance Act 1994

8 (1) Any decision made under or for the purposes of any regulations under section 21 of this Act or for the purposes of subsection (2) of that section which is—

(a) a decision consisting in the imposition or variation of any requirement as to the records which are to be kept by any person;

(b) a decision as to the manner in which any record or information is to be preserved or is to be made available to the Commissioners; or

(c) a decision as to the period for which any record or information is to be preserved.

(2) Any decision for the purposes of section 23 of this Act which is—

(a) a decision consisting in the imposition or variation of any requirement as to the information or documents which are to be furnished or produced by any person, including any decision as to the time or place at which, period within which or form in which anything is to be furnished or produced in pursuance of that section; or

(b) a decision as to the removal of any document produced under that section or as to the period for which such a document may be removed.