# Finance Act 2026, Paragraph 2: Reviews and appeals

Extent: E+W+S+N.I.

FA 1994 is amended as follows—
(a) 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;”;
(b) in section 16(9), after paragraph (b) insert—
“(ba) paragraph 5B;”
(c) in section 16A(2), after paragraph (g) insert—
“(h) approved under section 122 of FA 2026 (approved stamp holders);”;
(d) 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.”.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/15/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-15/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.