Value Added Tax Act 1994 (c. 23)

SCHEDULES

[F1 SCHEDULE 3B U.K. Supply of electronic services in member States: special accounting scheme

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4

Part 4 U.K. Application of provisions relating to VAT

Appeals U.K.

20 (1) An appeal shall lie to a tribunal with respect to any of the following— U.K.

(a) the registration or cancellation of the registration of any person under this Schedule;

(b) a decision of the Commissioners to give a notice under sub-paragraph (1) of paragraph 16 above;

(c) the amount specified in any such notice or in a notice under sub-paragraph (2) of that paragraph.

[F2 (2) Part 5 (appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).]]

Textual Amendments

F2 Sch. 3B para. 20(2) 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. 227