The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Decisions of VAT and duties tribunals and courts: interest and payment

9.—(1) This paragraph applies in relation to any decision of a VAT and duties tribunal made before the commencement date.

(2) On and after that date, the following provisions continue to apply as they applied immediately before that date—

(a) section 84(8) of the Value Added Tax Act 1994 (VAT),

(b) section 60(6) to (8) of the Finance Act 1994(1) (insurance premium tax),

(c) paragraphs 8 and 10 of Schedule 6 to the Finance Act 1994 (air passenger duty),

(d) section 56(3) to (5) of the Finance Act 1996(2) (landfill tax),

(e) paragraph 123(4) to (6) of Schedule 6 to the Finance Act 2000(3) (climate change levy),

(f) section 42(4) to (6) of the Finance Act 2001(4) (aggregates levy),

(g) paragraph 14(4) of Schedule 3 to the Finance Act 2001 (excise and customs).

(1)

1994 c. 9.

(2)

1996 c. 8.

(3)

2000 c. 17.

(4)

2001 c. 9.