Section 54 | Appeals

(1)Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—^F1

(a)a decision as to the registration or cancellation of registration of any person under this Part;

(b)a decision as to whether tax is chargeable in respect of a disposal or as to how much tax is chargeable;

(ba)Repealed^F2

(bb)Repealed^F3

(c)a decision as to whether a person is entitled to credit by virtue of regulations under section 51 above or as to how much credit a person is entitled to or as to the manner in which he is to benefit from credit;

(ca)a decision to withdraw approval of an environmental body under any provision contained in regulations by virtue of section 53(4)(d) above;^F4

(d)a decision as to an assessment falling within subsection (2) below or as to the amount of such an assessment;

(e)a decision to refuse a request under section 58(3) below;

(f)a decision to refuse an application under section 59 below;

(g)a decision as to whether conditions set out in a specification under the authority of provision made under section 68(4)(b) below are met in relation to a disposal;

(h)a decision to give a direction under any provision contained in regulations by virtue of section 68(5) below;

(i)a decision as to a claim for the repayment of an amount under paragraph 14 of Schedule 5 to this Act;

(j)a decision as to liability to a penalty under Part V of that Schedule or as to the amount of such a penalty;

(k)a decision under paragraph 19 of that Schedule (as mentioned in paragraph 19(5));

(l)a decision as to any liability to pay interest under paragraph 26 or 27 of that Schedule or as to the amount of the interest payable;

(m)a decision as to any liability to pay interest under paragraph 29 of that Schedule or as to the amount of the interest payable;

(n)a decision to require any security under paragraph 31 of that Schedule or as to its amount;

(o)a decision as to the amount of any penalty or interest specified in an assessment under paragraph 32 of that Schedule.

(2)An assessment falls within this subsection if it is—^F5

(a)an assessment under section 50 above in respect of an accounting period in relation to which a return required to be made by virtue of regulations under section 49 above has been made , or^F5F6

(b)an assessment under section 50A.^F6

(3)Repealed^F7

(4)Repealed^F7

(5)Repealed^F7

(6)Repealed^F7

(7)Repealed^F7

(8)Repealed^F7