27(1)The decisions mentioned in sub-paragraph (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise reviews and appeals: meaning of “relevant decision”) and, accordingly, as if they were relevant decisions for the purposes mentioned in subsection (1) of that section.U.K.
(2)The decisions are—
(a)a decision of HMRC to refuse a request for an agreement under paragraph 14,
(b)a decision to give a direction under that paragraph,
(c)a decision not to give such a direction,
(d)a decision of HMRC under regulations by virtue of paragraph 24(2),
(e)a decision of HMRC about security by virtue of paragraph 24(4)(a), and
(f)a decision of HMRC about the appointment of a United Kingdom representative by virtue of paragraph 24(4)(b).