SCHEDULES
F1SCHEDULE 9ZEDistance selling of goods imported to Northern Ireland: special accounting scheme
PART 7Appeals
Appeals
42
1
An appeal lies to the tribunal with respect to any of the following—
a
a refusal to register a person under the IOSS scheme;
b
the cancellation of the registration of any person under the IOSS scheme;
c
a refusal to make a repayment under paragraph 25 (overpayments), or a decision by the Commissioners as to the amount of a repayment due under that provision;
d
a refusal to make a repayment under paragraph 27(4) (decrease in consideration);
F2e
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2
Part 5 of this Act (reviews and appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).
3
Where the Commissioners have made an assessment under section 73 in reliance on paragraph 16 or 17—
a
section 83(1)(p)(i) (appeals against assessments under section 73(1) etc) applies as if the special scheme return were a return under this Act, and
b
the references in section 84(3) and (5) to the matters mentioned in section 83(1)(p) are to be read accordingly.
Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4