# The Customs Safety and Security (Penalty) Regulations 2019, Regulation 15: Settling appeals by agreement

Extent: E+W+S+N.I.

Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to regulation 9 above.

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Source: https://www.legislation.gov.uk/uksi/2019/121/regulation/15 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.