Regulation 23 Reviews and appealsI1
United Kingdom
Each of the decisions listed in paragraph (2) is to be treated as if it were listed in Schedule 5 to the Finance Act 1994 M1.
The decisions are—
a rejection of an application under regulation 12 to access stored data,
a decision under regulation 18 to give, or as to the period of deactivation set out in, a deactivation notice,
a refusal of an application under regulation 19 to cancel a deactivation notice,
an issue of a notice under regulation 22,
a decision to require the UK ID Issuer to deactivate a facility identifier code under Article 17(4) of the Commission Implementing Regulation, and
a decision to require the UK ID Issuer to deactivate a machine identifier code under Article 19(4) of the Commission Implementing Regulation.
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).
Annotations
Textual amendments
- F1
Reg. 23(3) inserted (20.7.2023) by The Tobacco Products (Traceability and Security Features) (Amendment) Regulations 2023 (S.I. 2023/606), regs. 1, 11
Marginal citations
- M1
1994 c. 9. There are other amendments to this provision but none are relevant.