Part 1 Appealable Decisions etc
Finance Act 2021 (2021 c 26) | Legislation

SCHEDULE 11 Plastic Packaging Tax: Reviews and Appeals

Section 62

Part 1 Appealable Decisions etc

Appealable decisions etc

1

(1)     A person may appeal against a decision of the Commissioners or an officer of HMRC in respect of any of the following matters—

(a)     whether or not a person is liable to pay an amount of plastic packaging tax;

(b)     the amount of plastic packaging tax payable by a person;

(c)     the registration, or cancellation of registration, of a person under this Part for the purposes of plastic packaging tax;

(d)     the issuing of a secondary liability and assessment notice under paragraph 2 of Schedule 9;

(e)     a refusal to revoke a secondary liability and assessment notice under paragraph 5 of Schedule

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