PART 10Appeals

CHAPTER 2Decisions of the Commissioners

Appeals against decisions of the Commissioners99

F11

A person may appeal to the tribunal in accordance with regulation 100 if the person is the subject of a decision by the Commissioners under—

a

regulation 25(2), to issue a direction;

b

regulation 58, to the effect that a person is not a fit and proper person (unless the decision is required by virtue of paragraph (3) of that regulation);

c

regulation 59(1), to refuse to register an applicant;

d

regulation 60, to suspend or cancel the registration of a registered person;

e

regulation 76, to impose a penalty or publish a censuring statement;

f

regulation 78(2), to impose a prohibition.

2

The provisions of Part 5 of the Value Added Tax Act 1994 M1 (appeals), subject to the modifications set out in paragraph (3), apply in respect of appeals to the tribunal made under this regulation as they apply in respect of appeals made to the tribunal under section 83 of that Act (appeals) M2.

3

Part 5 of the Value Added Tax Act 1994 has effect as if sections 83A M3 to 84 M4, 85A and 85B (appeals and reviews) M5 were omitted.

4

The tribunal hearing an appeal under paragraph (1) has the power to—

a

quash or vary any decision of the Commissioners, including the power to reduce any penalty to such amount (including nil) as the tribunal thinks appropriate; and

b

substitute the tribunal's own decision for any decision quashed on appeal.

5

For the purpose of an appeal under this regulation, the meaning of “tribunal” is as defined in section 82 of the Value Added Tax Act 1994 (meaning of tribunal) M6.