{
  "url": "https://openlegislation.uk/tobacco-products-traceability-and-security-features-regulations-2019/regulation-23",
  "json_url": "https://openlegislation.uk/tobacco-products-traceability-and-security-features-regulations-2019/regulation-23.json",
  "legislation": "uksi/2019/594",
  "legislation_title": "The Tobacco Products (Traceability and Security Features) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/tobacco-products-traceability-and-security-features-regulations-2019",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Reviews and appeals",
  "text": "(1) 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 .\n(2) The decisions are—\n(a) a rejection of an application under regulation 12 to access stored data,\n(b) a decision under regulation 18 to give, or as to the period of deactivation set out in, a deactivation notice,\n(c) a refusal of an application under regulation 19 to cancel a deactivation notice,\n(d) an issue of a notice under regulation 22,\n(e) a decision to require the UK ID Issuer to deactivate a facility identifier code under Article 17(4) of the Commission Implementing Regulation, and\n(f) a decision to require the UK ID Issuer to deactivate a machine identifier code under Article 19(4) of the Commission Implementing Regulation.\n(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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 9. There are other amendments to this provision but none are relevant."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 23 in force at 20.5.2019, see reg. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2019/594/regulation/23",
    "retrieved_at": "2026-10-28T22:44:14.938409+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."
}