[83F Nature of review etc]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[83F  Nature of review etc]

[(1)     This section applies if HMRC are required to undertake a review under section 83C or 83E.

(2)     The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)     For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)     by HMRC in reaching the decision, and

(b)     by any person

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