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Paragraph 307 Finance Act 2001

Original text. Later amendments are not shown.

(1)

Section 48 (interpretation of part) 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 “gravel” insert—

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