Part VReviews and Appeals
F185APayment of tax on determination of appeal
(1)
This section applies where the tribunal has determined an appeal under section 83.
(2)
Where on the appeal the tribunal has determined that—
(a)
the whole or part of any disputed amount paid or deposited is not due, or
(b)
the whole or part of any VAT credit due to the appellant has not been paid,
so much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid with interest at the rate applicable under section 197 of the Finance Act 1996.
(3)
Where on the appeal the tribunal has determined that—
(a)
the whole or part of any disputed amount not paid or deposited is due, or
(b)
the whole or part of any VAT credit paid was not payable,
so much of that amount, or of that credit, as the tribunal determines to be due or not payable shall be paid or repaid to HMRC with interest at the rate applicable under section 197 of the Finance Act 1996.
(4)
Interest under subsection (3) shall be paid without any deduction of income tax.
(5)
Nothing in this section requires HMRC to pay interest—
(a)
on any amount which falls to be increased by a supplement under section 79 (repayment supplement in respect of certain delayed payments or refunds); or
(b)
where an amount is increased under that section, on so much of the increased amount as represents the supplement.