Paragraph 1 I1
A person may appeal against a decision of the Commissioners or an officer of Revenue and Customs in respect of any of the following matters—
whether or not a person is liable to pay an amount of soft drinks industry levy;
whether or not the Commissioners are liable to repay an amount to a person under paragraph 8(2) of Schedule 8 (overpaid levy);
whether or not the repayment of an amount under that paragraph is excessive (see paragraph 12 of that Schedule);
whether or not a person is liable to pay an amount to the Commissioners in pursuance of an obligation imposed by regulations under paragraph 11(3)(b), (c) or (e) of Schedule 8 (reimbursement arrangements);
whether or not a person is liable to a penalty under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9 (requirements to keep records etc: penalties);
the amount of soft drinks industry levy payable by a person;
the amount that the Commissioners are liable to repay to a person under paragraph 8(2) of Schedule 8;
where repayment of an amount under that paragraph is excessive, the amount of the excess;
the amount that a person is liable to pay to the Commissioners in pursuance of an obligation imposed by regulations under paragraph 11(3)(b), (c) and (e) of Schedule 8;
the amount of a penalty payable under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9;
the determination of a dilution ratio under section 27(2)(b);
the registration, or cancellation of registration, of a person under this Part for the purposes of soft drinks industry levy;
the period by reference to which payments of soft drinks industry levy are to be made;
a person's entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 39;
the giving of a direction by the Commissioners under section 53(2) (keeping and preserving records).
Annotations
Commencement
- I1
Sch. 10 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)