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against which an appeal to the Appeal Commissioners is not otherwise provided for under this Act may, on giving notice in writing to the Revenue Commissioners within 21 days after the notification, to the person so aggrieved of the determination, appeal to the Appeal Commissioners. may appeal the determination to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that determination.

(2) A person aggrieved by a decision of the Revenue Commissioners that the person is not an accountable person may appeal the decision to the Appeal Commissioners, in accordance with section 949I of the Taxes Consolidation Act 1997, within the period of 30 days after the date of the notice of that decision.

(a) the treatment of one or more persons as a single accountable person in accordance with section 15,

(b) the treatment of a person who allows supplies to be made on land owned, occupied or controlled by that person, as jointly and severally liable with another person, in accordance with section 17(1),

(c) a determination under section 18(1) or 38,

(c) a determination under section 18(1) or 38,

(d) the refusal of an application for authorisation to operate as a VAT refunding agent (within the meaning assigned by section 58(1)) or the cancellation of any such authorisation,

(e) a liability to tax under section 69(1) or (2),

(f) the refusal to approve (either wholly or partly) a refund application made under section 101,

(3) For the purpose of subsection (1)(f), a failure by the Revenue Commissioners to make a decision in respect of a refund the time limits set out in section 101(9) is to be treated as a decision to refuse the application.