
1 
This Order may be cited as the Value Added Tax (Payments on Account) (Appeals) Order 1997 and shall come into force on 1st December 1997.
2 
In section 83 of the Value Added Tax Act 1994 (appeals), after paragraph (f) there shall be inserted the following paragraph—“
(fa) a decision contained in a notification under paragraph (4) of article 12A of the Value Added Tax (Payments on Account) Order 1993 that an election under paragraph (1) of that article shall cease to have effect;”.
Bob Ainsworth
Graham Allen
Two of the Lords Commissioners of Her Majesty’s Treasury.
27th October 1997