Section 84(9)

No appeal shall lie under this section with respect to the subject-matter of any decision which by virtue of section 16 is a decision to which section 14 or 15A of the Finance Act 1994 (decisions subject to review) applies unless the decision— relates exclusively to one or both of the following matters, namely whether or not section 30(3) applies in relation to the importation of the goods in question and (if it does not) the rate of tax charged on those goods; and is not one in respect of which notice has been given to HMRC under section 14 of that Act requiring them to review it and a review is not being undertaken following a request under section 14A of that Act; and a review is not being undertaken under section 15 of that Act as a consequence of section 15B(3), 15C(3) or 15E(3) of that Act.

← 8 · All articles · 10 →

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