SCHEDULE 10Soft drinks industry levy: appeals and reviews
Part 1Appealable decisions
Appealable decisions
1
A person may appeal against a decision of the Commissioners or an officer of Revenue and Customs in respect of any of the following matters—
(a)
whether or not a person is liable to pay an amount of soft drinks industry levy;
(b)
whether or not the Commissioners are liable to repay an amount to a person under paragraph 8(2) of Schedule 8 (overpaid levy);
(c)
whether or not the repayment of an amount under that paragraph is excessive (see paragraph 12 of that Schedule);
(d)
(e)
(f)
the amount of soft drinks industry levy payable by a person;
(g)
the amount that the Commissioners are liable to repay to a person under paragraph 8(2) of Schedule 8;
(h)
where repayment of an amount under that paragraph is excessive, the amount of the excess;
(i)
(k)
the determination of a dilution ratio under section 27(2)(b);
(l)
the registration, or cancellation of registration, of a person under this Part for the purposes of soft drinks industry levy;
(m)
the period by reference to which payments of soft drinks industry levy are to be made;
(n)
a person’s entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 39;
(o)
the giving of a direction by the Commissioners under section 53(2) (keeping and preserving records).