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Schedule 9ZE, Part 7, paragraph 42(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

Part 5 of this Act (reviews and appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).

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