Statute
Section 83B — Value Added Tax Act 1994: Right to require review
Text of the provision Official document
Right to require review 83B 1 Any person (other than P) who has the right of appeal under section 83 against a decision may require HMRC to review that decision if that person has not appealed to the tribunal under section 83G.
2 A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
Official source: legislation.gov.uk
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