SCHEDULE 5 Decisions Subject to Review and Appeal
Finance Act 1994 (1994 c 9) | Legislation

SCHEDULE 5 Decisions Subject to Review and Appeal

[Section 13A]

[Taxation (Cross-border Trade) Act 2018]

1

The following decisions [so far as they are made under any provision made by or under Part 1 of the Taxation (Cross-border Trade) Act 2018,] that is to say—

(a)     any decision in relation to any goods as to whether or not the entry, unloading or [transit] of the goods, or their release by or to any person or for any purpose, is to be allowed or otherwise permitted;

[(aa)     any decision as to whether or not consent to the amendment or withdrawal of any Customs or other declaration is to be given;]

(b)     any decision as to whether or not permission for the examination of, or the taking of samples from, any goods presented to the Commissioners is to be granted;

(c)     any decision as to the route to be used for the movement of any goods;

(d)     any other decision as to whether or not the requirements of any procedure for goods which are to be or have been presented to the Commissioners, or any other formalities in relation to any such goods, have been satisfied or complied with

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