(1) This regulation applies to decisions of the Commissioners made under -
(a) regulation 29, to refuse to register an applicant;
(za) regulation 28, to the effect that a person is not a fit and proper person;
(b) regulation 30, to cancel the registration of a registered person; and
(c) regulation 42, to impose a penalty.
(2) Any person who is the subject of a decision to which this regulation applies may appeal to the tribunal in accordance with regulation 43F.
(3) The provisions of Part 5 of the Value Added Tax Act 1994 (appeals) [1994 c. 23. Sections 83A to 83G were inserted by paragraph 220 of Schedule 1 to this Order and sections 85A and 85B by paragraph 223 of that Schedule.], subject to the modifications set out in paragraph 1 of Schedule 5 to these Regulations, apply in respect of appeals to a tribunal made under this regulation as they apply in respect of appeals made to the tribunal under section 83 (appeals) of that Act.