Section 1
This Order may be cited as the Value Added Tax (Payments on Account) (Appeals) Order 1997 and shall come into force on 1st December 1997.
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Statutory Instrument
The Value Added Tax (Payments on Account) (Appeals) Order 1997
Section 2
In section 83 of the Value Added Tax Act 1994 (appeals), after paragraph (f) there shall be inserted the following paragraph—
(fa) a decision contained in a notification under paragraph (4) of article 12A of the Value Added Tax (Payments on Account) Order 1993 that an election under paragraph (1) of that article shall cease to have effect;
2 sections
Cite this legislation
The Value Added Tax (Payments on Account) (Appeals) Order 1997 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1997-2542
Contains public sector information licensed under the Open Government Licence v3.0.
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