Schedule 9ZA, Part 7, paragraph 34(1)

The following matters are to be treated as if they were included in the list of matters in subsection (1) of section 83 (matters subject to appeal to the tribunal)— the VAT chargeable on the acquisition of goods from a member State; any claim for a refund under any regulations made by virtue of paragraph 5(4) of this Schedule; any direction under paragraph 9 of this Schedule; the amount of any refunds under paragraph 18A or 19 of this Schedule; an assessment under paragraph 31 of this Schedule, or the amount of such an assessment; a decision of the Commissioners under paragraph 17 of Schedule 9ZB— as to whether or not a person is to be approved as a Northern Ireland fiscal warehousekeeper or the conditions from time to time subject to which the person is so approved, for the withdrawal of any such approval, or for the withdrawal of Northern Ireland fiscal warehouse status from any premises.

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Source: legislation.gov.uk · retrieved 2026-07-28