Source: http://www.legislation.gov.uk/ukpga/1997/16/schedule/5/part/V/crossheading/review-of-decisions-and-appeals
Timestamp: 2018-10-23 19:35:51
Document Index: 669007221

Matched Legal Cases: ['art 1', 'art 2', 'art. 1', 'art. 2', 'art. 1', 'art. 1']

There are currently no known outstanding effects for the Finance Act 1997, Cross Heading: Review of decisions and appeals.
19(1)Sections [F113A to 16] of the M1Finance Act 1994 (review and appeals) shall have effect in relation to any decision which—E+W+S+N.I.
(c)is made in a case in which the relevant repayment provision is section 137A of the M2Customs and Excise Management Act 1979 or [F2Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule],
as if that decision were such a decision as is mentioned in section [F313A(2)(b)] of that Act of 1994.
(2)Sections [F459 to 60] of that Act of 1994 (review and appeal in the case of insurance premium tax) shall have effect in relation to any decision which—
(3)Sections 54 to 56 of the M3Finance Act 1996 (review and appeal in the case of landfill tax) shall have effect in relation to any decision which—
F1Words in Sch. 5 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 244(2)(a)
F2Words in Sch. 5 para. 19(1)(c) substituted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 19(4); S.I. 2001/3300, art. 2
F3Word in Sch. 5 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 244(2)(b)
F4Words in Sch. 5 para. 19(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 244(3)