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Legislation
Finance Act 2003

Crossheading Appeals and reviews

  • Section 33 Right to appeal against certain decisions
  • Section 33A Offer of review
  • Section 33B Review by HMRC
  • Section 33C Extensions of time
  • Section 33D Review out of time
  • Section 33E Nature of review etc
  • Section 33F Bringing of appeals
  • Section 34 Time limit and right to further review
  • Section 35 Powers of Commissioners on a review
  • Section 36 Appeals to a tribunal
  • Section 37 Appeal tribunals
  1. Appeals and reviews
  2. Appeal tribunals

Section 37 | Appeal tribunals

From legislation.gov.uk

Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to section 33 above.F1

Notes

  1. F1

    S. 37 substituted (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. 366 (with Sch. 3 paras. 2-4)

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