Section 104 of the Finance Act, 1995, is amended -

(a) by the insertion of the following subsection after subsection (2):

"(2A) Any person who is the subject of any of the following acts of the Commissioners:

(a) a refusal to approve a person as an authorised warehousekeeper or a premises as a tax warehouse under section 105 of the Finance Act, 1992, or a revocation, under that section, of any such approval that has been granted,

(b) a refusal to approve a person as a tax representative under section 108 of the Finance Act, 1992, or a revocation, under that section, of any such approval that has been granted,

(c) a refusal to grant registration of a trader under section 110(4) of the Finance Act, 1992, or a revocation, under that section, of any such registration that has been granted,

(d) a decision in relation to the registration of a vehicle, or the amendment of an entry in or the deletion of an entry from, the register referred to in section 131 of the Finance Act, 1992, by the Commissioners, or on their behalf, under that section 131,

(e) a determination of an open market selling price of a vehicle under section 133(2) of the Finance Act, 1992, or

(f) a granting, refusal or revocation of an authorisation under section 136 of the Finance Act, 1992, or a decision in relation to the arrangements for payment of vehicle registration tax under that section 136,

may appeal against such an act to the Commissioners.";