SCHEDULES

SCHEDULE 5 Indirect taxes: overpayments etc

Part V Recovery of excess payments by the Commissioners

Review of decisions and appeals

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1

Sections 14 to 16 of the M1Finance Act 1994 (review and appeals) shall have effect in relation to any decision which—

a

is contained in an assessment under paragraph 14, 15 or 17 above,

b

is a decision about whether any amount is due to the Commissioners or about how much is due, and

c

is made in a case in which the relevant repayment provision is section 137A of the M2Customs and Excise Management Act 1979 or F1Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule,

as if that decision were such a decision as is mentioned in section 14(1)(b) of that Act of 1994.

2

Sections 59 and 60 of that Act of 1994 (review and appeal in the case of insurance premium tax) shall have effect in relation to any decision which—

a

is contained in an assessment under paragraph 14, 15 or 17 above,

b

is a decision about whether any amount is due to the Commissioners or about how much is due, and

c

is made in a case in which the relevant repayment provision is paragraph 8 of Schedule 7 to that Act or the relevant interest provision is paragraph 22 of that Schedule,

as if that decision were a decision to which section 59 of that Act applies.

3

Sections 54 to 56 of the M3Finance Act 1996 (review and appeal in the case of landfill tax) shall have effect in relation to any decision which—

a

is contained in an assessment under paragraph 14, 15 or 17 above,

b

is a decision about whether any amount is due to the Commissioners or about how much is due, and

c

is made in a case in which the relevant repayment provision is paragraph 14 of Schedule 5 to that Act or the relevant interest provision is paragraph 29 of that Schedule,

as if that decision were a decision to which section 54 of that Act applies.