SCHEDULE 3Transitional and Saving Provisions
Decisions of VAT and duties tribunals and courts: interest and payment9
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 1994299 (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 1996300 (landfill tax),
e
paragraph 123(4) to (6) of Schedule 6 to the Finance Act 2000301 (climate change levy),
f
section 42(4) to (6) of the Finance Act 2001302 (aggregates levy),
g
paragraph 14(4) of Schedule 3 to the Finance Act 2001 (excise and customs).