{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-27.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/24/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": null,
  "text": "(1) The decisions mentioned in sub-paragraph (2) are to be treated as if they were listed in subsection (2) of section 13A of FA 1994 (customs and excise reviews and appeals: meaning of “relevant decision”) and, accordingly, as if they were relevant decisions for the purposes mentioned in subsection (1) of that section.\n(2) The decisions are—\n(a) a decision of HMRC to refuse a request for an agreement under paragraph 14,\n(b) a decision to give a direction under that paragraph,\n(c) a decision not to give such a direction,\n(d) a decision of HMRC under regulations by virtue of paragraph 24(2),\n(e) a decision of HMRC about security by virtue of paragraph 24(4)(a), and\n(f) a decision of HMRC about the appointment of a United Kingdom representative by virtue of paragraph 24(4)(b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/27",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}