Value Added Tax Act 1994U.K.
This section has no associated Explanatory Memorandum
227. For paragraph 20(2) of Schedule 3B (supply of electronic services in member states: special accounting scheme) substitute—
“(2) Part 5 (appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).”
Commencement Information
I1Sch. 1 para. 227 in force at 1.4.2009, see art. 1(2)