Section 84(4B)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Where an appeal is brought against the giving of a notice under section 43C(1) or (3)— the notice shall have effect pending the determination of the appeal, and if the appeal is allowed, the notice shall be deemed never to have had effect.
← 4A · All articles · 4C →
Source: legislation.gov.uk · retrieved 2026-07-28