59 [Appeals]
Finance Act 1994 (1994 c 9) | Legislation

Review and appeal

59 Ìý°Ú´¡±è±è±ð²¹±ô²õ±Õ

(1)     [Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters—]

(a)     the registration or cancellation of registration of any person under this Part;

(b)     whether tax is chargeable in respect of a premium or how much tax is chargeable;

[(bb)     whether a payment falls to be treated under section 52A(2) above as a premium received under a taxable insurance

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