SCHEDULES

SCHEDULE 2VAT: groups of companies

Amendment of Value Added Tax Act 1994

3

For section 83(k) of the M1Value Added Tax Act 1994 (appeals) there shall be substituted—

k

the refusal of an application such as is mentioned in section 43B(1) or (2);

ka

the giving of a notice under section 43C(1) or (3);