OpenLegislation

Paragraph 292 Finance Act 2000

Original text. Later amendments are not shown.

(1)

Paragraph 147 (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 “gas utility” insert—

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