SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 1994I1199
1
Section 14 (requirement for review of a decision)120 is amended as follows.
2
For the title substitute “Requirement for review of decision under section 152(b) of the Management Act etc”.
3
In subsection (1)—
a
after “following decisions” insert “by HMRC”, and
b
for paragraphs (a) to (d) substitute—
a
any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored;
b
any relevant decision which is linked by its subject matter to such a decision under section 152(b) of the Management Act.
4
After subsection (2) insert—
2A
But in the case of a relevant decision that falls within subsection (1)(b), a person may require HMRC to review the decision under this section only if HMRC are also required to review the decision within subsection (1)(a) to which it is linked.
5
Omit subsections (6) and (7).