The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014

Amendment to VATA 1994: value added tax

4.  In section 83G of VATA 1994(1) (bringing of appeals), for subsection (4) substitute—

“(4) In a case where HMRC are requested to undertake a review in accordance with section 83E(2)—

(a) an appeal may not be made—

(i) unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and

(ii) if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;

(b) any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c) if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the tribunal gives permission to do so.”.

(1)

1994 c. 23. Section 83G was inserted by S.I. 2009/56.

(2)

Section 83E was inserted by S.I. 2009/56.