182Review and appealU.K.
(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.