TTTC4250 - Reviews and appeals in respect of EOID refusal or removal
Each of the decisions listed below is to be treated as if it were a decision subject to review and appeal listed in Schedule 5 to the Finance Act1994 (11).
The decisions are:
- a rejection of an application under regulation 12 to access stored data,
- a decision under regulation 18 to give, or as to the period of EOID deactivation set out in, a EOID deactivation notice,
- a refusal of an application under regulation 19 to cancel a deactivation notice,
- an issue of a compliance notice under regulation 22,
- a decision to require the UK ID Issuer to deactivate a facility identifier code under Article 17(4) of the Commission Implementing Regulation, and
- a decision to require the UK ID Issuer to deactivate a machine identifier code under Article 19(4) of the Commission Implementing Regulation.
A decision under regulation 20B, that a person is liable to a penalty, or the amount of that penalty, is to be treated as it listed in s13A(2) of the Finance Act 1994.
Where an appeal is made under regulation 23(2)(b), against a decision to give a deactivation notice or the period of deactivation, the deactivation must be suspended under regulation 18(7) until the final determination of the appeal.
This applies only where HMRC is satisfied that the primary function of the facility in respect of which the deactivation is made is the supply of tobacco products. This means that more than fifty per cent of the gross income of the facility over the six months immediately preceding the date of the deactivation notice is derived from the sale of, or services related to, tobacco products.