SCHEDULES
SCHEDULE 24Machine games duty
PART 1Imposition of duty
Reviews and appeals
27
1
The decisions mentioned in sub-paragraph (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise reviews and appeals: meaning of “relevant decision”) and, accordingly, as if they were relevant decisions for the purposes mentioned in subsection (1) of that section.
2
The decisions are—
a
a decision of HMRC to refuse a request for an agreement under paragraph 14,
b
a decision to give a direction under that paragraph,
c
a decision not to give such a direction,
d
a decision of HMRC under regulations by virtue of paragraph 24(2),
e
a decision of HMRC about security by virtue of paragraph 24(4)(a), and
f
a decision of HMRC about the appointment of a United Kingdom representative by virtue of paragraph 24(4)(b).