Paragraph 234 Finance Act 1996

Section 54 (landfill tax: review of commissioners’ decisions)^f1 is amended as follows.

For the heading, substitute “Appeals”.

For “This section applies to the following decisions of the Commissioners” substitute “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—”

Omit subsections (3) to (8).