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Schedule 9ZE, Part 7, paragraph 42(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An appeal lies to the tribunal with respect to any of the following— a refusal to register a person under the IOSS scheme; the cancellation of the registration of any person under the IOSS scheme; a refusal to make a repayment under paragraph 25 (overpayments), or a decision by the Commissioners as to the amount of a repayment due under that provision; a refusal to make a repayment under paragraph 27(4) (decrease in consideration); . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: legislation.gov.uk · retrieved 2026-07-28