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Paragraph 238 Finance Act 1996

Original text. Later amendments are not shown.

(1)

Section 70(1) (interpretation) is amended as follows.

(2)

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;”.

(3)

After the definition of “the Environment Agency” insert—

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