The Transfer of Funds (Information on the Payer) Regulations 2007 No. 3298

SCHEDULE 2 MODIFICATIONS IN RELATION TO APPEALS

The Value Added Tax Act 1994

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”.