2(1)For the purposes of any provision of Part I or Part II of this Act—
(a)the amount of the qualifying revenue in relation to any person for any accounting period of his, or (as the case may be) for any year, or
(b)the amount of any payment to be made to the Commission by any person in respect of any such revenue, or of an instalment of any such payment,
shall, in the event of a disagreement between the Commission and that person, be the amount determined by the Commission.
(2)No determination of the Commission under this paragraph shall be called in question in any court of law, or be the subject of any arbitration; but nothing in this sub-paragraph shall prevent the bringing of proceedings for judicial review.