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Review of Commissioners' decisions

The rules described below apply to a decision of HMRC with respect to any of the following matters described under FA 2000, Sch 6, para 121(1)¹:

1. Ìý

   •ÌýÌýÌýÌý whether or not a person is charged in any case with an amount of CCL

2. Ìý

   •ÌýÌýÌýÌý the amount of CCL charged in any case and the time when the CCL is to be taken as having arisen

3. Ìý

   •ÌýÌýÌýÌý the registration of any person for the purposes of the CCL or the cancellation of any registration

4. Ìý

   •ÌýÌýÌýÌý the person liable to pay the CCL charged in any case, the amount of a person's liability to CCL and the time by which he is required to pay an amount of CCL

5. Ìý

   •ÌýÌýÌýÌý whether to prepare a special utility scheme for a utility

6. Ìý

   •ÌýÌýÌýÌý the imposition of a requirement on any person to give security², or further security and the amount and manner of providing any security thereby required;

7. Ìý

   •