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Paragraph 121 Export (Penalty) Regulations 2003

Original text. Later amendments are not shown.

(1)

Regulation 2 (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 “exporter” insert—

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