# Finance Act 1996, Paragraph 59

Extent: E+W+S+N.I.

Sections 54 to 56 of this Act shall apply to a decision of the Commissioners under this Part of this Schedule—
(a) that a person is a controller,
(b) that a person is liable under this Part of this Schedule to pay any amount (including a penalty under paragraph 60 below),
(c) that a person is not entitled under this Part of this Schedule to an allowance, or
(d) as to the amount of any liability or any allowance under this Part of this Schedule,
as they apply to the other decisions of the Commissioners specified in section 54(1).

---
Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.