Finance (No. 2) Act 2017

56 Appeals

(1) FA 1994 is amended as follows.

(2) In section 13A(2) (customs and excise reviews and appeals: relevant decisions) after paragraph (gb) insert—

“(gc) any decision by HMRC that a person is liable to a penalty, or as to the amount of a person’s liability, under—

(i) regulations under section 55 of the Finance (No. 2) Act 2017, or

(ii) Schedule 13 to that Act;”.

(3) In Schedule 5 to that Act (decisions subject to review and appeal) after paragraph 9A insert—

“The Finance (No. 2) Act 2017

9B Any decision for the purposes of Part 3 of the Finance (No. 2) Act 2017 (third country goods fulfilment businesses) as to—

(a) whether or not, and in which respects, any person is to be, or to continue to be, approved and registered, or

(b) the conditions or restrictions subject to which any person is approved and registered.”