Article 4 Decisions and appeals

In the application of the provisions listed in Article 3(2) to a decision to which Article 2 applies, any reference to the Department (other than in a reference to a decision of the Department under Article 9(1) of the 1998 Order) is to have effect as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

Paragraph (1) does not apply to references contained in Articles 21 to 23 of the 1998 Order.

Paragraph 13 of Schedule 1 to the 1998 Order shall apply to a decision to which Article 2 applies and is to have effect as if references to the Department were references to the Commissioners for Her Majesty’s Revenue and Customs.