Paragraph 89 Customs and Excise Management Act 1979
In section 1 (interpretation) after the definition of “transit shed” add—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.
In section 1 (interpretation) after the definition of “transit shed” add—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.