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.

(2) Part 5 (appeals), and any orders or regulations under that Part, have effect in relation to an appeal under this paragraph as if it were an appeal under section 83 (but not under any particular paragraph of that section).]