Section 13A | Meaning of “relevant decision” ^F1

(1)This section applies for the purposes of the following provisions of this Chapter.

(2)A reference to a relevant decision is a reference to any of the following decisions—

(a)any decision by HMRC, in relation to any customs duty or to any agricultural levy of the European Union, as to—^F2

(i)whether or not, and at what time, anything is charged in any case with any such duty or levy;

(ii)the rate at which any such duty or levy is charged in any case, or the amount charged;

(iii)the person liable in any case to pay any amount charged, or the amount of his liability; or

(iv)whether or not any person is entitled in any case to relief or to any repayment, remission or drawback of any such duty or levy, or the amount of the relief, repayment, remission or drawback to which any person is entitled;

(b)so much of any decision by HMRC that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above;

(c)any decision by HMRC to assess any person to excise duty under section 12A(2) above, section 61, 94, 96 or 167 of the Management Act, section 52, 60, 78 or 79 of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty), section 10, 13, 13ZB, 13AB, 13AD, 14, 14F, 23 or 24 of the Hydrocarbon Oil Duties Act 1979,section 8 of the Tobacco Products Duty Act 1979, section 2 of the Finance (No 2) Act 1992 or as to the amount of duty to which a person is to be assessed under any of those provisions;^F3

(d)any decision by HMRC on a claim under section 137A of the Management Act for repayment of excise duty;

(e)any decision by HMRC as to whether or not any person is entitled to any drawback of excise duty by virtue of regulations under section 2 of the Finance (No 2) Act 1992, or the amount of the drawback to which any person is so entitled;

(ea)any decision by HMRC that a person is liable to a penalty, or as to the amount of the person's liability, under—^F4

(i)regulations under section 102 of Part 2 of the Finance (No. 2) Act 2023 (alcohol duty), ...^F4F5F6

(ii)Repealed^F6F4F5

(f)Repealed^F7

(g)Repealed^F8

(ga)Repealed^F9

(gb)any decision by HMRC that a person is liable to a penalty, or as to the amount of the person's liability, under section 8O of the Tobacco Products Duty Act 1979;^F10

(gc)any decision by HMRC that a person is liable to a penalty, or as to the amount of a person's liability, under—^F11

(i)regulations under section 55 of the Finance (No. 2) Act 2017, or^F11

(ii)Schedule 13 to that Act;^F11

(gd)any decision by HMRC that a person is liable to a penalty, or as the amount of the person’s liability, under—^F12

(i)section 125 of FA 2026;^F12

(ii)section 126(1) of FA 2026;^F12

(h)so much of any decision by HMRC that a person is liable to any penalty under any of the provisions of this Chapter, or as to the amount of his liability, as is contained in any assessment under section 13 above;

(i)any decision as to whether or not—

(i)an amount due in respect of customs duty or agricultural levy, or

(ii)any repayment by HMRC of an amount paid by way of customs duty or agricultural levy,is to carry interest, or as to the rate at which, or period for which, any such amount is to carry interest;

(j)any decision by HMRC which is of a description specified in Schedule 5 to this Act, except for any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored.