Supply of goods or services etc
34(1)This paragraph applies to a taxpayer notice or third party notice that refers only to information or documents that form part of any person’s statutory records and relate to—
(a)the supply of goods or services,
(b)the acquisition of goods from another member State, or
(c)the importation of goods from a place outside the member States in the course of carrying on a business.
(2)Paragraph 3(1) (requirement for consent to, or approval of, third party notice) does not apply to such a notice.
(3)Where a person is given such a notice, the person may not appeal to the First-tier Tribunal against the notice or any requirement in the notice.
(4)Sections 5, 11 and 15 of, and Schedule 4 to, VATA 1994, and any orders made under those provisions, apply for the purposes of this paragraph as if it were part of that Act.