54 [Appeals]
Finance Act 1996 (1996 c 8) | Legislation

Review and appeal

54 Ìý°Ú´¡±è±è±ð²¹±ô²õ±Õ

(1)     [Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—]

(a)     a decision as to the registration or cancellation of registration of any person under this Part;

(b)     a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;

[(ba)     . . .

(bb)     . . .]

(c)     a decision as to whether a person is entitled to credit by virtue of regulations under section 51 above or as to how much credit

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