OpenLegislation

Article 2

Original text. Later amendments are not shown.

In section 83 of the Value Added Tax Act 1994 (appeals), after paragraph (f) there shall be inserted the following paragraph—

“(fa)

a decision contained in a notification under paragraph (4) of article 12A of the Value Added Tax (Payments on Account) Order 1993 that an election under paragraph (1) of that article shall cease to have effect;”.f1

Annotations

Footnotes

f1

S.I. 1993/2001; the relevant amending instrument is S.I. 1996/1196.