Value Added Tax Act 1994 section 86

Appeals to Court of Appeal

Section 86 previously dealt with appeals to the Court of Appeal in VAT matters, but this section has been entirely repealed and is no longer in force.

• Section 86 originally provided the rules governing appeals to the Court of Appeal in VAT cases.
• The section was repealed in its entirety by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56).
• The repeal took effect from 1 April 2009, as part of a wider restructuring of the tax tribunal system.
• Appeals in VAT matters are now governed by the reformed tribunal framework introduced under the 2009 changes, which consolidated various tax appeal routes into a unified system.