Export (Penalty) Regulations 2003U.K.
This section has no associated Explanatory Memorandum
126. For regulation 13 (appeal tribunals) substitute—
“13 Appeal Tribunals
Section 85 of the Value Added Tax Act 1994 (c. 23) (settling of appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to regulation 9 above.”.
Commencement Information
I1Sch. 2 para. 126 in force at 1.4.2009, see art. 1(2)