Section 84(6A)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Without prejudice to section 70, nothing in section 83(1)(zb) shall be taken to confer on a tribunal any power to vary an amount assessed by way of penalty except in so far as it is necessary to reduce it to the amount which is appropriate under paragraph 11 of Schedule 11A.
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Source: legislation.gov.uk · retrieved 2026-07-28