# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 10: Decisions of VAT and duties tribunals and courts: interest and payment


(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 of the Value Added Tax Act 1994 does not apply in relation to that decision.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/3/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-3/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.