Sch 3 para 17
(1) Schedule 5 to the Finance Act 1994 (decisions subject to review and appeal) is amended as follows. (2) In paragraph 3 (decisions about alcoholic liquor) insert after sub-paragraph (3)— (4) Any decision which— (a) is made under paragraph 1 of Schedule 3 to the Finance Act 2001, and (b) relates to the Alcoholic Liquor Duties Act 1979. (3) In paragraph 4 (decisions about hydrocarbon oil) insert after sub-paragraph (2)— (3) Any decision which— (a) is made under paragraph 1 or 2 of Schedule 3 to the Finance Act 2001, and (b) relates to the Hydrocarbon Oil Duties Act 1979. (4) After paragraph 9 insert— The Finance Act 2001 (9A) Any decision under or for the purposes of Part 2 of Schedule 3 to the Finance Act 2001 (interest).