Section 85A

This section applies where the tribunal has determined an appeal under section 83. Where on the appeal the tribunal has determined that— so much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid .... the whole or part of any disputed amount paid or deposited is not due, or the whole or part of any VAT credit due to the appellant has not been paid, Where on the appeal the tribunal has determined that— so much of that amount, or of that credit, as the tribunal determines to be due or not payable shall be paid or repaid to HMRC .... the whole or part of any disputed amount not paid or deposited is due, or the whole or part of any VAT credit paid was not payable, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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