SCHEDULE 3Transitional and Saving Provisions
Former VAT and duties tribunals matters (except VAT)I13
1
This paragraph applies in relation to a relevant decision if, before the commencement date—
a
HMRC have notified the relevant decision, and
b
a review of the decision has begun under a review and appeal provision (whether or not a relevant review decision has been notified).
2
On and after the commencement date the following enactments continue to apply (subject to sub-paragraphs (3) and (4)), as they applied immediately before that date—
a
the review and appeal provisions,
b
rule 4(2) of the VAT Tribunals Rules 1986, and
c
any other enactments that apply in relation to relevant decisions or relevant review decisions.
3
Those enactments apply subject to Tribunal Procedure Rules.
4
Any reference to an existing tribunal is to be substituted with a reference to the tribunal.
5
Any time period which has started to run before the commencement date and has not expired will continue to apply.
6
On and after the commencement date, no notification offering or requiring a review may be given under any review and appeal provision or any other enactments that are applicable to the decision as they apply after that date.
7
In this paragraph “review and appeal provision”, “relevant decision” and “relevant review decision” have the same meaning as in paragraph 2.