Former VAT and duties tribunals matters: VATU.K.
4.—(1) This paragraph applies if, before the commencement date—
(a)HMRC have notified a decision relating to a matter to which section 83 of the Value Added Tax Act 1994(1) applies, and
(b)no party has served notice on a VAT and duties tribunal for the purpose of beginning proceedings before such a tribunal in relation to that decision.
(2) On and after the commencement date, the following enactments continue to apply (subject to sub-paragraphs (3) and (4)) as they applied immediately before that date—
(a)the Value Added Tax Act 1994,
(b)rule 4(2) of the VAT Tribunals Rules 1986, and
(c)any other enactments that are applicable to the decision.
(3) Those enactments apply subject to Tribunal Procedure Rules.
(4) Any reference to an existing tribunal is to be substituted with a reference to the tribunal.
(5) Any time period which has started to run before the commencement date and has not expired will continue to apply.
Commencement Information
I1Sch. 3 para. 4 in force at 1.4.2009, see art. 1(2)
1994 c. 23. Section 83 has been amended by section 31(3) of, and paragraph 12 of Schedule 3 to, the Finance Act 1996 (c. 8), sections 45(2), 46(3) and 47(7) of the Finance Act 1997 (c. 16), paragraphs 3 and 6 of Schedule 2 to the Finance Act 1999 (c. 16), section 137 of the Finance Act 2000 (c. 17), sections 23(2) and 24(4)(b) of the Finance Act 2002 (c. 23), sections 17 and 18(2) of the Finance Act 2003 (c. 14), section 22(3) of, and paragraph 4 of Part 2 of Schedule 2 to, the Finance Act 2004 (c. 12), section 5 of the Finance (No 2) Act 2005 (c. 22), section 21 of the Finance Act 2006 (c. 25), section 93(8) of the Finance Act 2007 (c.11), article 2 of S.I. 1997/2542, regulation 17 of S.I. 2001/3641, paragraph 1(1) of Schedule 2 to S.I. 2003/3075, paragraph 1 of Schedule 6 to S.I. 2007/2157, article 3 of S.I. 2008/1146 and by paragraph 220 of Schedule 1 to this Order.