# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 4: Former VAT and duties tribunals matters: VAT


(1) This paragraph applies if, before the commencement date—
(a) HMRC have notified a decision relating to a matter to which section 83 of the Value Added Tax Act 1994 applies, and
(b) no party has served notice on a VAT and duties tribunal for the purpose of beginning proceedings before such a tribunal in relation to that decision.
(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 Value Added Tax Act 1994,
(b) rule 4(2) of the VAT Tribunal Rules 1986, and
(c) any other enactments that are applicable to the decision.
(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.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.