Paragraph 17

Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows.

In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)—

“(4)

Any decision which—

(a)

is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and

(b)

relates to the Alcoholic Liquor Duties Act 1979.”.

In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)—

“(3)

Any decision which—

(a)

is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and

(b)

relates to the Hydrocarbon Oil Duties Act 1979.”.

After paragraph 9 insert—

“The Finance Act 2001

9A

Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).”.