[13A Meaning of “relevant decision”]
Finance Act 1994 (1994 c 9) | Legislation

Customs and excise reviews and appeals

[13A  Meaning of “relevant decision”]

[(1)     This section applies for the purposes of the following provisions of this Chapter.

(2)     A reference to a relevant decision is a reference to any of the following decisions—

(a)     any decision by HMRC, in relation to any customs duty or to any agricultural levy of the [European Union], as to—

(i)     whether or not, and at what time, anything is charged in any case with any such duty or levy;

(ii)     the rate at which any such duty or levy is charged in any case, or the amount charged;

(iii)     the person liable in any case to pay any amount charged, or the amount of his liability; or

(iv)     whether or not any person is entitled in any case to relief or to any repayment, remission or drawback of any such duty or levy, or the amount of the relief, repayment, remission or drawback to which any person is entitled;

(b)     so much of any decision by HMRC that

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