VAT tribunals
22(1)Without prejudice to paragraph 1 above, section 83 applies to things done or omitted to be done before the coming into force of this Act and accordingly references in Part V to any provision of this Act includes a reference to the corresponding provision of the enactments repealed by this Act or by any enactment repealed by such an enactment.
(2)Section 84 shall have effect before such day as may be appointed for the purposes of section 18(3) of the [1994 c. 9.] Finance Act 1994 with the substitution for subsection (5) of the following subsection—
“(5)No appeal shall lie with respect to any matter that has been or could have been referred to arbitration under section 127 of the Management Act as applied by section 16.”