# Value Added Tax Act 1994, Section 83FA: Nature of review: penalties under Schedule 24 to FA 2021


(1) This section applies if HMRC are required, by virtue of paragraph 23(1) of Schedule 24 to the Finance Act 2021, to undertake a review under section 83C or 83E of a penalty decision in respect of which an appeal lies under paragraph 22(b) of that Schedule.
(2) The review may also conclude that HMRC's decision that P was liable to any of the penalty points by virtue of which P was liable to the penalty in respect of which the appeal lies is to be—
(a) upheld, or
(b) cancelled.
(3) Subsection (2) applies in relation to a penalty point even if the time limit for appealing against it expired before the relevant date.
(4) Subsection (2) does not apply in relation to a penalty point if—
(a) it was concluded on an earlier review required to be undertaken under section 83C or 83E that HMRC's decision that P was liable to the penalty point was to be upheld, or
(b) HMRC's decision that P was liable to the penalty point has been affirmed on appeal.
(5) In subsection (3) “relevant date” has the same meaning as in section 83F(6) (see section 83F(7)).

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