Value Added Tax Act 1994 section 87

Enforcement of registered or recorded tribunal decisions etc.

Section 87 previously dealt with the enforcement of registered or recorded tribunal decisions but has been repealed and is no longer in force.

• Section 87 originally provided for the enforcement of decisions made by VAT tribunals that had been registered or recorded.
• The section was repealed in its entirety by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56).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 reorganisation transferring tribunal functions to the new tribunal system.
• Any matters previously covered by this section are now dealt with under the reformed tribunal framework established by the 2009 Order.