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Contents

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. Right to require review

Section 83B | Right to require review F1

From legislation.gov.uk

(1)Any person (other than P) who has the right of appeal under section 83 against a decision may require HMRC to review that decision if that person has not appealed to the tribunal under section 83G.

(2)A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

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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