{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-1.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/10/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "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—\n(a) whether or not a person is liable to pay an amount of soft drinks industry levy;\n(b) whether or not the Commissioners are liable to repay an amount to a person under paragraph 8(2) of Schedule 8 (overpaid levy);\n(c) whether or not the repayment of an amount under that paragraph is excessive (see paragraph 12 of that Schedule);\n(d) 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);\n(e) 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);\n(f) the amount of soft drinks industry levy payable by a person;\n(g) the amount that the Commissioners are liable to repay to a person under paragraph 8(2) of Schedule 8;\n(h) where repayment of an amount under that paragraph is excessive, the amount of the excess;\n(i) 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;\n(j) the amount of a penalty payable under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9;\n(k) the determination of a dilution ratio under section 27(2)(b);\n(l) the registration, or cancellation of registration, of a person under this Part for the purposes of soft drinks industry levy;\n(m) the period by reference to which payments of soft drinks industry levy are to be made;\n(n) 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;\n(o) the giving of a direction by the Commissioners under section 53(2) (keeping and preserving records).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 10 para. 1 in force at 6.4.2018 by S.I. 2018/464, art. 2(e)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/1",
    "retrieved_at": "2026-10-29T09:05:39.776683+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."
}