130 Consequential amendments relating to interest

130  Consequential amendments relating to interest

(1)     In section 14(1) of the Finance Act 1994 (reviewable and appealable decisions), for the “and” at the end of paragraph (c) there shall be substituted—

“(ca)     any decision as to whether or not—

(i)     an amount due in respect of customs duty or agricultural levy, or

(ii)     any repayment

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