# The Value Added Tax (Electronic Communications) (Incentives) Regulations 2001, Regulation 5: Appeals


An appeal shall lie to a VAT and duties tribunal with respect to—
(a) an assessment under regulation 4(1) above, or the amount of such an assessment; and
(b) a decision that the conditions of entitlement to an incentive payment are not met.

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Source: https://www.legislation.gov.uk/uksi/2001/759/regulation/5 (the official version)
Page: https://openlegislation.uk/value-added-tax-electronic-communications-incentives-regulations-2001/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.