{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/section-83C",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/section-83C.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "section/83C",
  "kind": "section",
  "number": "83C",
  "heading": "Review by HMRC",
  "text": "(1) HMRC must review a decision if—\n(a) they have offered a review of the decision under section 83A, and\n(b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.\n(2) But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.\n(3) HMRC must review a decision if a person other than P notifies them under section 83B.\n(4) HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 83A-83G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 220"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 5 applied (with modifications) (31.12.2020) by The Value Added Tax (Accounting Procedures for Import VAT for VAT Registered Persons and Amendment) (EU Exit) Regulations 2019 (S.I. 2019/60), regs. 1, 10(2) (with reg. 3(1)(2)); S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/section/83C",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}