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Contents

Legislation

Value Added Tax Act 1994

Part V Reviews and Appeals

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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.

Part V · Reviews and Appeals
Enforcement of registered or recorded tribunal decisions etc.

Section 87 | Enforcement of registered or recorded tribunal decisions etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 87 omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 224