Section 182 — Finance Act 2014: Review and appeal

Review and appeal 182 1 The decisions mentioned in subsection (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise decisions: 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 consisting in the giving of a direction under section 153(3),

b a decision to direct that section 160(2) is not to apply in a specified case, c a decision under regulations by virtue of section 164(3),

and d a decision to refuse an agreement relating to a person's liability to general betting duty, pool betting duty or remote gaming duty under section 165(3).

3 A decision mentioned in subsection (2) is to be treated as an ancillary matter for the purposes of sections 14 to 16 of FA 1994.