Value Added Tax Act 1994U.K.
This section has no associated Explanatory Memorandum
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
I1Sch. 1 para. 222 in force at 1.4.2009, see art. 1(2)