# Finance Act 2017, Paragraph 1


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—
(a) whether or not a person is liable to pay an amount of soft drinks industry levy;
(b) whether or not the Commissioners are liable to repay an amount to a person under paragraph 8(2) of Schedule 8 (overpaid levy);
(c) whether or not the repayment of an amount under that paragraph is excessive (see paragraph 12 of that Schedule);
(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);
(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);
(f) the amount of soft drinks industry levy payable by a person;
(g) the amount that the Commissioners are liable to repay to a person under paragraph 8(2) of Schedule 8;
(h) where repayment of an amount under that paragraph is excessive, the amount of the excess;
(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;
(j) the amount of a penalty payable under paragraph 1(1) or (6) or 2(1) or (3) of Schedule 9;
(k) the determination of a dilution ratio under section 27(2)(b);
(l) the registration, or cancellation of registration, of a person under this Part for the purposes of soft drinks industry levy;
(m) the period by reference to which payments of soft drinks industry levy are to be made;
(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;
(o) the giving of a direction by the Commissioners under section 53(2) (keeping and preserving records).

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/10/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-10/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.