Statute
Section 83A — Value Added Tax Act 1994: Offer of review
Text of the provision Official document
Offer of review 83A 1 HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision.
2 The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
3 This section does not apply to the notification of the conclusions of a review.
Official source: legislation.gov.uk
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