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Regulation 13(3) and (4)
1. Section 133 of the 2000 Act (hearings and appeals) is modified as follows—
(a)in paragraph (a) of subsection (1), for “decision notice or supervisory notice in question” substitute “notice under regulation 11(7) of the Transfer of Funds (Information on the Payer) Regulations 2007”;
(b)omit subsections (6), (7), (8) and (12); and
(c)in subsection (9)—
(i)for “decision notice” where it first occurs substitute “notice under regulation 11(7) of the Transfer of Funds (Information on the Payer) Regulations 2007”;
(ii)in paragraph (a), omit “decision”.
2. Part 5 of the Value Added Tax Act 1994 (appeals) is modified as follows—
(a)omit section 84; and
(b)in section 87, in paragraph (a) of each of subsections (1), (2) and (3), omit “, or is recoverable as, VAT”.
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