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Paragraph 371 Finance Act 2003

Original text. Later amendments are not shown.

(1)

Section 121 (minor definitions) is amended as follows.

(2)

After the definition of “employee” insert—

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

(3)

After the definition of “tax” insert—

  • ““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.