Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
366. For section 37 (appeal tribunals) substitute—
“37. Appeal tribunals
Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to section 33 above.”.
Commencement Information
I1Sch. 1 para. 366 in force at 1.4.2009, see art. 1(2)