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Legislation
Value Added Tax Act 1994

Part V Reviews and Appeals

  • Section 82 Meaning of “tribunal”
  • Section 83 Appeals.
  • Section 83A Offer of review
  • Section 83B Right to require review
  • Section 83C Review by HMRC
  • Section 83D Extensions of time
  • Section 83E Review out of time
  • Section 83F Nature of review etc
  • Section 83FA Nature of review: penalties under Schedule 24 to FA 2021
  • Section 83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021
  • Section 83G Bringing of appeals
  • Section 84 Further provisions relating to appeals.
  • Section 85 Settling appeals by agreement.
  • Section 85A Payment of tax on determination of appeal
  • Section 85B Payment of tax where there is a further appeal
  • Section 86 Appeals to Court of Appeal.
  • Section 87 Enforcement of registered or recorded tribunal decisions etc.
  1. Value Added Tax Act 1994
  2. Part V Reviews and Appeals

Part V Reviews and Appeals

From legislation.gov.uk

Contents

  1. Section 82 Meaning of “tribunal”
  2. Section 83 Appeals.
  3. Section 83A Offer of review
  4. Section 83B Right to require review
  5. Section 83C Review by HMRC
  6. Section 83D Extensions of time
  7. Section 83E Review out of time
  8. Section 83F Nature of review etc
  9. Section 83FA Nature of review: penalties under Schedule 24 to FA 2021
  10. Section 83FB Effect of conclusions of review: penalties under Schedule 24 to FA 2021
  11. Section 83G Bringing of appeals
  12. Section 84 Further provisions relating to appeals.
  13. Section 85 Settling appeals by agreement.
  14. Section 85A Payment of tax on determination of appeal
  15. Section 85B Payment of tax where there is a further appeal
  16. Section 86 Appeals to Court of Appeal.
  17. Section 87 Enforcement of registered or recorded tribunal decisions etc.
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