10.—(1) An appeal lies to a tribunal with respect to any of the following—
F1(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)a direction of the Commissioners under regulation 9.
(2) Part 5 of the Act (reviews and appeals), and any order or regulations made under that Part, have effect as if an appeal under this regulation were an appeal which lies to the tribunal under section 83(1) of the Act (but not under any particular paragraph of that subsection).
Textual Amendments
F1Reg. 10(1)(a) omitted (with effect in accordance with art. 1(3)(b) of the amending S.I.) by virtue of The Finance Act 2009, Sections 101 and 102 (Value Added Tax) (Late Payment Interest and Repayment Interest) (Exceptions and Consequential Amendments) Order 2022 (S.I. 2022/1298), arts. 1(3)(a), 7(3)
Modifications etc. (not altering text)
C1Reg. 10 applied in part (31.12.2020) by The Value Added Tax (Miscellaneous and Transitional Provisions, Amendment and Revocation) (EU Exit) Regulations 2020 (S.I. 2020/1495), regs. 1(2), 8(b) (with reg. 4); S.I. 2020/1641, reg. 2, Sch.
C2Reg. 10 applied in part (31.12.2021) by The Customs and Value Added Tax (Managed Transition Procedure) (EU Exit) Regulations 2021 (S.I. 2021/1375), regs. 1, 8(b) (with reg. 4)
Commencement Information
I1Reg. 10 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.