Paragraph 197 Finance Act 1994

(1)

Section 7 (VAT and duties tribunals) is amended as follows.

(2)

For the heading (and for the cross-heading preceding section 7) and section 7^f1 substitute—

“The meaning of tribunal

Meaning of tribunal

7
In the following provisions of this Chapter references to an appeal tribunal are references to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.

Annotations

Footnotes

f1: Section 7 was amended by section 100 of, and paragraph 13 of Schedule 14 and Schedule 15 to, the Value Added Tax Act 1994 (c. 23).