Related Commentary  Related HMRC Manuals


Heading to s. 54 substituted by SI 2009/56, Sch. 1 and para. 234(1), (2) with effect from 1 April 2009.


See History note below for applications for a certificate made before a certain date in 2008 as regards the phasing out the exemption from landfill tax on the disposal at landfill sites of material from contaminated land.

54(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–

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

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