reg 23 Reviews and appeals
(1) Each of the decisions listed in paragraph (2) is to be treated as if it were listed in Schedule 5 to the Finance Act 1994 . (2) The decisions are— (a) a rejection of an application under regulation 12 to access stored data, (b) a decision under regulation 18 to give, or as to the period of deactivation set out in, a deactivation notice, (c) a refusal of an application under regulation 19 to cancel a deactivation notice, (d) an issue of a notice under regulation 22, (e) a decision to require the UK ID Issuer to deactivate a facility identifier code under Article 17(4) of the Commission Implementing Regulation, and (f) a decision to require the UK ID Issuer to deactivate a machine identifier code under Article 19(4) of the Commission Implementing Regulation. (3) A decision under regulation 20B that a person is liable to a penalty, or the amount of the person’s liability, is to be treated as if it were listed in section 13A(2) of the Finance Act 1994 (customs and excise reviews and appeals: meaning of “relevant decision”) and accordingly, as if it were a relevant decision for the purposes mentioned in section 13A(1).