# Finance Act 2012, Paragraph 27


(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.
(2) The decisions are—
(a) a decision of HMRC to refuse a request for an agreement under paragraph 14,
(b) a decision to give a direction under that paragraph,
(c) a decision not to give such a direction,
(d) a decision of HMRC under regulations by virtue of paragraph 24(2),
(e) a decision of HMRC about security by virtue of paragraph 24(4)(a), and
(f) a decision of HMRC about the appointment of a United Kingdom representative by virtue of paragraph 24(4)(b).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/24/paragraph/27 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-24/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.