SCHEDULES

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)

whether or not a person is liable to pay an amount to the Commissioners in pursuance of an obligation imposed by regulations under paragraph 11(3)(b), (c) or (e) of Schedule 8 (reimbursement arrangements);

(e)

whether or not a person is liable to a penalty under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9 (requirements to keep records etc: penalties);

(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)

the amount that a person is liable to pay to the Commissioners in pursuance of an obligation imposed by regulations under paragraph 11(3)(b), (c) and (e) of Schedule 8;

(j)

the amount of a penalty payable under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9;

(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).