Finance (No. 2) Act 2013

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Amendment of Chapter 5 of Part 2 of Finance Act 2001 (miscellaneous)

50. Chapter 5 of Part 2 of the Finance Act 2001 is amended—

(a) in section 144A—

(i) in subsection (2)(f)(ii) by substituting “section 133(2)” for “section 133(1)”, and

(ii) by inserting the following after subsection (3):

“(4) (a) Any power, function or duty that may be exercised or performed by an officer under subsection (1) or (2) may be exercised or performed by an officer who is a bureau officer.

(b) In this subsection ‘bureau officer’ means an officer appointed as a bureau officer under section 8 (1)(a)(ii) of the Criminal Assets Bureau Act 1996 .”,

(b) in section 145—

(i) by deleting subsections (1), (1A) and (2), and

(ii) by substituting the following for subsections (3) to (5):

“(3) Any person who is the subject of a decision of the Commissioners in relation to any of the following matters may appeal to the Commissioners against that decision:

(a) the registration of a vehicle, or the amendment of an entry in the register referred to in section 131 of the Finance Act 1992 ;

(b) the determination of the open market selling price of a vehicle under section 133 (2) of the Finance Act 1992 ;

(c) the granting, refusal or revocation by the Commissioners of an authorisation under section 136 of the Finance Act 1992 , or the arrangements for payment of vehicle registration tax under that section.

(4) An appeal under this section shall be made in writing and shall set out in detail the grounds of the appeal.

(5) An appeal under this section shall be lodged by the person concerned with the Commissioners within 2 months from the date of the notification by the Commissioners of the decision concerned, or within such longer period as they may, in exceptional cases, allow.”,

and

(c) in section 146 by substituting the following for subsections (1) and (2):

“(1) Except where section 145(3) applies, any person who—

(a) has paid an amount of excise duty,

(b) has received a notice of assessment under section 99A, or is otherwise called upon by the Commissioners to pay an amount of excise duty that, in their opinion, that person is liable to pay, or

(c) has received a repayment of excise duty or has made a claim for such repayment that has been refused,

may, in respect of the liability to excise duty concerned or the amount of that liability, or the amount of the repayment or the refusal to repay, appeal to the Appeal Commissioners against the decision concerned.

(1A) Any person aggrieved by any of the following matters may appeal the matter to the Appeal Commissioners:

(a) a determination of the Commissioners under section 145;

(b) a refusal to authorise a person as an authorised warehousekeeper, or to approve a premises as a tax warehouse, under section 109, or a revocation under that section of any such authorisation or approval;

(c) a refusal to register a person as a registered consignee under section 109J(3) or a revocation under section 109J(4) of any such registration;

(d) a refusal to authorise a person as a registered consignor under section 109A or a revocation under that section of any such authorisation;

(e) a refusal to approve a person as a tax representative under section 109U(2) or a revocation under that section of any such approval;

(f) a refusal to grant a licence under section 101 of the Finance Act 1999 or a revocation under that section of any such licence that has been granted.

(2) A person who intends to appeal under this section shall notify the Commissioners in writing of that intention within 30 days of—

(a) the payment of excise duty in the case of an appeal under subsection (1)(a),

(b) the notice of assessment or other notification by the Commissioners calling for payment of the amount concerned in the case of an appeal under subsection (1)(b),

(c) the date of the repayment or of the notification by the Commissioners of the refusal to repay in the case of an appeal under subsection (1)(c), or

(d) the notification by the Commissioners of the determination, refusal or revocation concerned in the case of an appeal under subsection (1A).”.