# The Value Added Tax (Buildings and Land) Order 2008, Article 3: Appeals


(1) VATA 1994 is amended as follows.
(2) In section 83 (appeals), after paragraph (wa) insert—
“(wb) any refusal of the Commissioners to grant any permission under, or otherwise to exercise in favour of a particular person any power conferred by, any provision of Part 1 of Schedule 10;”.
(3) In section 84 (further provisions relating to appeals), after subsection (7A) insert—
“(7ZA) Where there is an appeal against such a refusal as is mentioned in section 83(wb)—
(a) the tribunal shall not allow the appeal unless it considers that the Commissioners could not reasonably have been satisfied that there were grounds for the refusal, and
(b) the refusal shall have effect pending the determination of the appeal.”.

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Source: https://www.legislation.gov.uk/uksi/2008/1146/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-buildings-and-land-order-2008/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.