SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Value Added Tax Act 1994I1219

1

Section 83 (appeals)130 is amended as follows.

2

Before “Subject to” insert “(1)”.

3

For “section 84” substitute “sections 83G and 84”.

4

For “a tribunal” substitute “the tribunal”.

5

After paragraph (zc) insert—

2

In the following provisions of this Part, a reference to a decision with respect to which an appeal under this section lies, or has been made, includes any matter listed in subsection (1) whether or not described there as a decision.