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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. Part V · Reviews and Appeals
  2. Offer of review

Section 83A | Offer of review F1

From legislation.gov.uk

(1)HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision.

(2)The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3)This section does not apply to the notification of the conclusions of a review.

Notes

  1. F1

    Ss. 83A-83G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 220

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