This section has no associated Explanatory Notes
10U.K.In section 13A(2) of FA 1994 (meaning of “relevant decision”), after paragraph (g) insert—
“(ga)any decision by HMRC as to whether or not any person is entitled to any repayment under section 5E, 8ZA or 26IA of the Betting and Gaming Duties Act 1981 (double taxation relief), or the amount of the repayment to which any person is so entitled;”.