{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-65",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-14/paragraph-65.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/14/paragraph/65",
  "kind": "paragraph",
  "number": "65",
  "heading": null,
  "text": "(1) The appellant may apply to the tribunal for a direction if—\n(a) the appellant has applied to HMRC for a determination,\n(b) HMRC has made a determination, and\n(c) the appellant does not agree with the determination.\n(2) The tribunal may direct whether the determination of HMRC was correct.\n(3) A decision of the tribunal under this paragraph is final and conclusive (despite the provisions of sections 12 and 15 of the Tribunals, Courts and Enforcement Act 2007).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/14/paragraph/65",
    "retrieved_at": "2026-10-29T08:52:11.242356+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."
}