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Value Added Tax Act 1994

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Changes over time for: Section 83C

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There are currently no known outstanding effects for the Value Added Tax Act 1994, Section 83C. Help about Changes to Legislation

[F183CReview by HMRCU.K.

(1)HMRC must review a decision if—

(a)they have offered a review of the decision under section 83A, and

(b)P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2)But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.

(3)HMRC must review a decision if a person other than P notifies them under section 83B.

(4)HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.]

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