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Finance Act 2017

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Part 1 E+W+S+N.I.Appealable decisions

Appealable decisionsE+W+S+N.I.

1A person may appeal against a decision of the Commissioners or an officer of Revenue and Customs in respect of any of the following matters—E+W+S+N.I.

(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).

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