Related Commentary  Related CasesRelated HMRC Manuals

84(1)  References in this section to an appeal are references to an appeal under section 83.

84(2)  [Omitted by SI 2009/56, art. 3 and Sch. 1, para. 221(2).]

84(3)  Subject to subsections (3B) and (3C), where the appeal is against a decision with respect to any of the matters mentioned in section 83(1)(b), (n), (p), (q), (ra), (rb) or (zb), it shall not be entertained unless the amount which HMRC have determined to be payable as VAT has been paid or deposited with them.

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