# The Tobacco Products (Traceability and Security Features) (Amendment) Regulations 2023, Regulation 11: Amendment of regulation 23


In regulation 23 (reviews and appeals) after paragraph (2) insert—
“(3) A decision under regulation 20B that a person is liable to a penalty, or the amount of the person’s liability, is to be treated as if it were listed in section 13A(2) of the Finance Act 1994 (customs and excise reviews and appeals: meaning of “relevant decision”) and accordingly, as if it were a relevant decision for the purposes mentioned in section 13A(1).”.

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Source: https://www.legislation.gov.uk/uksi/2023/606/regulation/11 (the official version)
Page: https://openlegislation.uk/tobacco-products-traceability-and-security-features-amendment-regulations-2023/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.