Appeals17
1
An appeal lies to a tribunal22 in respect of the following—
a
the amount of a VAT-related payment pursuant to a claim under article 8; and
b
an assessment under article 15.
2
Part 5 of VATA23 (reviews and appeals), and any orders or regulations made under that Part, apply for the purposes of this Order subject to the following modifications—
a
an appeal under paragraph (1) is to be treated as an appeal which lies to the tribunal under section 83(1) of VATA but not under any particular paragraph of that subsection; and
b
section 84 of VATA is to apply as if subsections (3) and (4) of that section include a reference to appeals against decisions relating to matters mentioned in sub-paragraphs (1)(a) and (b).