5. Section 85 of the Value Added Tax Act 1994 (settling of appeals by agreement) shall have effect as if the reference to section 83 of that Act included a reference to regulation 4 above.]
Textual Amendments
F1Reg. 5 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 165 (with Sch. 3 paras. 2-4)