83 Appeals
Value Added Tax Act 1994 (1994 c 23) | Legislation

83 Ìý´¡±è±è±ð²¹±ô²õ

[(1)]     Subject to [sections 83G and 84], an appeal shall lie to [the tribunal] with respect to any of the following matters—

(a)     the registration or cancellation of registration of any person under this Act;

(b)     the VAT chargeable on the supply of any goods or services. . . or, subject to section 84(9), on the importation of goods . . .;

(c)     the amount of any input tax which may be credited to a person;

(d)     . . .

[(da)     a decision of the Commissioners under section 18A—

(i)     as to whether or not a person is to be approved as a fiscal warehousekeeper or the conditions from time to time subject to which he is so approved;

(ii)     for the withdrawal of any such approval; or

(iii)     for the withdrawal of fiscal warehouse status from any premises;]

(e)     the proportion of input tax allowable under section 26;

(f)     a claim by a taxable person under section 27;

[(fza)     a decision of the Commissioners—

(i)     refusing or withdrawing authorisation for a person's liability to pay VAT (or entitlement to credit for VAT) to be determined as mentioned in subsection (1) of section 26B;

(ii)     as to the appropriate percentage or percentages (within

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