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145. Appeals to Commissioners.
(1) [deleted]
(1A) [deleted]
(2) [deleted]
(3) Any person who is the subject of a decision of the Commissioners in relation to any of the following matters and who is aggrieved by the decision may appeal to the Commissioners against that decision:
(a) the registration of a vehicle, or the amendment of an entry in the register referred to in section 131 of the Finance Act 1992;
(b) the determination of the open market selling price of a vehicle under section 133 of the Finance Act 1992;
(c) the granting, refusal or revocation by the Commissioners of an authorisation under section 136 of the Finance Act 1992, or the arrangements for payment of vehicle registration tax under that section;
(d) the liability to vehicle registration tax or the repayment of vehicle registration tax.
(4) An appeal under this section shall be made in writing and shall set out in detail the grounds of the appeal.