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.