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Section 83FB(2)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purposes of subsection (1) the conclusions of a review are to be treated as final only if the period specified in subsection (3)(b), (4)(b) or (5) of section 83G for appealing the reviewed decision has ended and no appeal has been made within that period.

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