Related HMRC Manuals


Heading to s. 59 substituted by SI 2009/56, art. 3 and Sch. 1, para. 205(2) with effect from 1 April 2009.

59(1)  Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters–.

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

(b)whether tax is chargeable in respect of a premium or how much tax is chargeable;

(bb)whether a payment falls to be treated under section 52A(2) above as a premium received under a taxable insurance contract by an insurer and chargeable to tax at the higher rate;

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