# The Export (Penalty) Regulations 2003, Regulation 13: Appeal Tribunals


Section 85 of the Value Added Tax Act 1994 (c. 23) (settling of 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/2003/3102/regulation/13 (the official version)
Page: https://openlegislation.uk/export-penalty-regulations-2003/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.