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Changes over time for: Cross Heading: Appeals


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2014.
Changes to legislation:
There are currently no known outstanding effects for the Value Added Tax Act 1994, Cross Heading: Appeals.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[AppealsU.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 refusal to make a repayment under paragraph 16I (overpayments), or a decision by the Commissioners as to the amount of the repayment due under that provision;
(c)a refusal to make a repayment under paragraph 16K(4) (decrease in consideration);
(d)any liability to a surcharge under paragraph 16F (default surcharge).]
[(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).]
[(3)Where the Commissioners have made an assessment under section 73 in reliance on paragraph 16 or 16A—
(a)section 83(1)(p)(i): (appeals against assessments under section 73(1) etc) applies as if the relevant special scheme return were a return under this Act, and
(b)the references in section 84(3) and (5) to the matters mentioned in section 83(1)(p) are to be read accordingly.]]
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