Restoration decisions: Arranging for a review: Who can require a review
A review can be required by
- the person named in the decision
- an individual in their capacity as a personal representative or trustee
- a person who is liable to pay any excise or customs duty or penalty as a result of the decision
- a person in relation to whom, or on whose application the decision was made
- a person on whom conditions or restrictions are imposed by an excise or customs decision.