Part 1 Appealable Decisions
Finance Act 2017 (2017 c 10) | Legislation

SCHEDULE 10 Soft Drinks Industry Levy: Appeals and Reviews

Section 55

Part 1 Appealable Decisions

Appealable decisions

1

A person may appeal against a decision of the Commissioners or an officer of Revenue and Customs in respect of any of the following matters—

(a)     whether or not a person is liable to pay an amount of soft drinks industry levy;

(b)     whether or not the Commissioners are liable to repay an amount to a person under paragraph 8(2) of Schedule 8 (overpaid levy);

(c)

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