(1) A person may appeal to the tribunal in accordance with regulation 100 if the person is the subject of a decision by the Commissioners under -
(a) regulation 25(2), to issue a direction;
(b) regulation 58, to the effect that a person is not a fit and proper person (unless the decision is required by virtue of paragraph (3) of that regulation);
(c) regulation 59(1), to refuse to register an applicant;
(d) regulation 60, to suspend or cancel the registration of a registered person;
(e) regulation 76, to impose a penalty or publish a censuring statement;
(f) regulation 78(2), to impose a prohibition.
(2) The provisions of Part 5 of the Value Added Tax Act 1994 [1994 c.23.] (appeals), subject to the modifications set out in paragraph (3), apply in respect of appeals to the tribunal made under this regulation as they apply in respect of appeals made to the tribunal under section 83 of that Act (appeals) [Section 83 was amended by section 77(4) of the Finance Act 2009 (c.10), section 200(
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