# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 199: Finance Act 1994


(1) Section 14 (requirement for review of a decision) is amended as follows.
(2) For the title substitute “Requirement for review of decision under section 152(b) of the Management Act etc”.
(3) In subsection (1)—
(a) after “following decisions” insert “by HMRC”, and
(b) for paragraphs (a) to (d) substitute—
“(a) any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored;
(b) any relevant decision which is linked by its subject matter to such a decision under section 152(b) of the Management Act.”.
(4) After subsection (2) insert—
“(2A) But in the case of a relevant decision that falls within subsection (1)(b), a person may require HMRC to review the decision under this section only if HMRC are also required to review the decision within subsection (1)(a) to which it is linked.”.
(5) Omit subsections (6) and (7).

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/199 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-199
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.