# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 208: Finance Act 1994


(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;”

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/208 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-208
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.