# Value Added Tax Act 1994, Section 83B: Right to require review


(1) Any person (other than P) who has the right of appeal under section 83 against a decision may require HMRC to review that decision if that person has not appealed to the tribunal under section 83G.
(2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/section/83B (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/section-83B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.