Section 85A — Value Added Tax Act 1994: Payment of tax on determination of appeal

Payment of tax on determination of appeal 85A 1 This section applies where the tribunal has determined an appeal under section 83.

2 Where on the appeal the tribunal has determined that—

a the whole or part of any disputed amount paid or deposited is not due, or b the whole or part of any VAT credit due to the appellant has not been paid, so much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid ....

3 Where on the appeal the tribunal has determined that—

a the whole or part of any disputed amount not paid or deposited is due, or b the whole or part of any VAT credit paid was not payable, so much of that amount, or of that credit, as the tribunal determines to be due or not payable shall be paid or repaid to HMRC .... 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .