PART 3General betting duty, pool betting duty and remote gaming duty
CHAPTER 4General
Review and appeal
182Review and appeal
1
The decisions mentioned in subsection (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise decisions: meaning of “relevant decision”) and, accordingly, as if they were relevant decisions for the purposes mentioned in subsection (1) of that section.
2
The decisions are—
a
a decision consisting in the giving of a direction under section 153(3),
b
a decision to direct that section 160(2) is not to apply in a specified case,
c
a decision under regulations by virtue of section 164(3), and
d
a decision to refuse an agreement relating to a person's liability to general betting duty, pool betting duty or remote gaming duty under section 165(3).
3
A decision mentioned in subsection (2) is to be treated as an ancillary matter for the purposes of sections 14 to 16 of FA 1994.