The Value Added Tax Act 1994 (c. 23)
This section has no associated Explanatory Memorandum
1. Part 5 of the Value Added Tax Act 1994 (appeals) is modified as follows—
(a)omit section 84; and
(b)in paragraphs (1)(a), (2)(a) and (3)(a) of section 87, omit “, or is recoverable as, VAT”.