# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 225: Value Added Tax Act 1994


In section 96(1) (other interpretative provisions) before the definition of “invoice” 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/225 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-225
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.