OpenLegislation

Paragraph 360 Finance Act 2003

Original text. Later amendments are not shown.

(1)

Section 24(3) (introductory) 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 “demand notice” insert—

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