# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 238: Finance Act 1996


(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;”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/238 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-238
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.