SCHEDULES
F2SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Annotations:
Amendments (Textual)
Part 4 Application of provisions relating to VAT
Appeals
20
1
An appeal shall lie to a tribunal with respect to any of the following—
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.
F12
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).
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