{
  "url": "https://openlegislation.uk/finance-act-1997/schedule-5/paragraph-19",
  "json_url": "https://openlegislation.uk/finance-act-1997/schedule-5/paragraph-19.json",
  "legislation": "ukpga/1997/16",
  "legislation_title": "Finance Act 1997",
  "legislation_url": "https://openlegislation.uk/finance-act-1997",
  "path": "schedule/5/paragraph/19",
  "kind": "paragraph",
  "number": "19",
  "heading": null,
  "text": "(1) Sections 13A to 16 of the Finance Act 1994 (review and appeals) shall have effect in relation to any decision which—\n(a) is contained in an assessment under paragraph 14, 15 or 17 above,\n(b) is a decision about whether any amount is due to the Commissioners or about how much is due, and\n(c) is made in a case in which the relevant repayment provision is section 137A of the Customs and Excise Management Act 1979 or Part 1 of Schedule 3 to the Finance Act 2001 or the relevant interest provision is Part 2 of that Schedule,\nas if that decision were such a decision as is mentioned in section 13A(2)(b) of that Act of 1994.\n(2) Sections 59 to 60 of that Act of 1994 (review and appeal in the case of insurance premium tax) shall have effect in relation to any decision which—\n(a) is contained in an assessment under paragraph 14, 15 or 17 above,\n(b) is a decision about whether any amount is due to the Commissioners or about how much is due, and\n(c) is made in a case in which the relevant repayment provision is paragraph 8 of Schedule 7 to that Act or the relevant interest provision is paragraph 22 of that Schedule,\nas if that decision were a decision to which section 59 of that Act applies.\n(3) Sections 54 to 56 of the Finance Act 1996 (review and appeal in the case of landfill tax) shall have effect in relation to any decision which—\n(a) is contained in an assessment under paragraph 14, 15 or 17 above,\n(b) is a decision about whether any amount is due to the Commissioners or about how much is due, and\n(c) is made in a case in which the relevant repayment provision is paragraph 14 of Schedule 5 to that Act or the relevant interest provision is paragraph 29 of that Schedule,\nas if that decision were a decision to which section 54 of that Act applies.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 5 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 244(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 19(1)(c) substituted (1.11.2001) by 2001 c. 9, s. 15, Sch. 3 para. 19(4); S.I. 2001/3300, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Sch. 5 para. 19(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 244(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 5 para. 19(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 244(3)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 9."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "1979 c. 2."
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1996 c. 8."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1997/16/schedule/5/paragraph/19",
    "retrieved_at": "2026-10-29T09:27:43.076653+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}