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Section 83G(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

An appeal under section 83 is to be made to the tribunal before— the end of the period of 30 days beginning with— in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or if later, the end of the relevant period (within the meaning of section 83D).

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