Value Added Tax Act 1994 Schedule 13 paragraph 22

VAT tribunals

Schedule 13, paragraph 22 provides transitional rules ensuring that the VAT appeals system under the 1994 Act covers matters arising before the Act came into force, and sets out an interim restriction on appeals where arbitration was available.

• The right of appeal under Section 83 applies to actions or omissions that took place before the 1994 Act came into force, not just to events occurring afterwards.
• References in Part V of the Act to any of its provisions also include references to the corresponding provisions in the earlier legislation that the 1994 Act replaced.
• Until a date is formally appointed for the purposes of Section 18(3) of the Finance Act 1994, Section 84 operates with a modified subsection (5).
• Under that modified subsection, no appeal may be made in respect of any matter that has been, or could have been, referred to arbitration under Section 127 of the Taxes Management Act as applied by Section 16.