Section 84(3B)

In a case where the amount determined to be payable as VAT or the amount notified by the recovery assessment has not been paid or deposited an appeal shall be entertained if— HMRC are satisfied (on the application of the appellant), or the tribunal decides (HMRC not being so satisfied and on the application of the appellant), that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.

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