The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Value Added Tax Act 1994 U.K.

222.—(1) Section 85 (settling appeals by agreement) is amended as follows.

(2) In subsection (1) at the end, omit “(including any terms as to costs)”.

(3) For “the Commissioners” (in each place) substitute “HMRC”.

Commencement Information

I1 Sch. 1 para. 222 in force at 1.4.2009, see art. 1(2)