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Paragraph 208 Finance Act 1994

Original text. Later amendments are not shown.

(1)

Section 73(1) (interpretation) is amended as follows.

(2)

In subsection (1)—

(a)

in the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute—

“the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”,

(b)

after the definition of “the standard rate” insert—

  • ““HMRC” means Her Majesty’s Revenue and Customs;”