# The Value Added Tax (Cash Accounting) Regulations 1987, Regulation 11: Appeals


In section 40 of the Act (appeals), at the end of subsection (1) (decisions which are appealable) there shall be added the following paragraph—
“(r) any refusal of authorisation or termination of authorisation in connection with the scheme made under paragraph 2(3A) of Schedule 7 to this Act;”

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Source: https://www.legislation.gov.uk/uksi/1987/1427/regulation/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-cash-accounting-regulations-1987/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.