[85B Payment of tax where there is a further appeal]
Value Added Tax Act 1994 (1994 c 23) | Legislation

[85B  Payment of tax where there is a further appeal]

[(1)     Where a party makes a further appeal, notwithstanding that the further appeal is pending, value added tax or VAT credits, or a credit of overstated or overpaid value added tax shall be payable or repayable in accordance with the determination of the tribunal or court against which the further appeal is made.

(2)     But if the amount payable or repayable is altered by the order or judgment of the tribunal or court on the further appeal—

(a)     if too much value added tax has been paid or the whole or part of any VAT credit due to the appellant has not been paid the amount overpaid or not paid shall be refunded with such interest, if any, as the tribunal or court may allow; and

(b)     if

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