Paragraph 2 Reviews and appeals

in section 13A(2), after paragraph (gc) insert—

“(gd)

any decision by HMRC that a person is liable to a penalty, or as the amount of the person’s liability, under—

(i)

section 125 of FA 2026;

(ii)

section 126(1) of FA 2026;”;

in section 16(9), after paragraph (b) insert—

“(ba)

paragraph 5B;”

in section 16A(2), after paragraph (g) insert—

“(h)

approved under section 122 of FA 2026 (approved stamp holders);”;

in Schedule 5 (decisions subject to review and appeal), after paragraph 5A insert—

“Part 4 of FA 2026 (vaping products duty)

5B

Any decision as to whether or not any person is to be, or continues to be, approved under section 122 of FA 2026.”.