Value Added Tax Act 1994 Schedule 14 para 12

Tribunals and Inquiries Act 1992 c.53

Schedule 14, paragraph 12 made a consequential amendment to the Tribunals and Inquiries Act 1992 to reflect the introduction of the Value Added Tax Act 1994, ensuring that VAT tribunal references within the supervisory framework for tribunals were updated accordingly.

• This paragraph amended the Tribunals and Inquiries Act 1992 to update references following the enactment of the Value Added Tax Act 1994.
• The Tribunals and Inquiries Act 1992 provided a framework for the supervision and oversight of various statutory tribunals, including those dealing with VAT disputes.
• The amendment ensured that the 1992 Act correctly referred to the new 1994 VAT legislation rather than any earlier enactment it replaced.
• This provision was subsequently amended by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, which transferred VAT appeal functions into the unified First-tier Tribunal and Upper Tribunal structure.