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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 3
- Paragraph 10
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Decisions of VAT and duties tribunals and courts: interest and paymentU.K.
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10.—(1) This paragraph applies if an appeal from a decision of a VAT and duties tribunal, or from a court, is made before the commencement date.
(2) Section 85B(1) of the Value Added Tax Act 1994 does not apply in relation to that decision.
Commencement Information
I1Sch. 3 para. 10 in force at 1.4.2009, see art. 1(2)
(1)
Section 85B was inserted by paragraph 223 of Schedule 1 to this Order.
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