Paragraph 121 Export (Penalty) Regulations 2003I1

Regulation 2 (interpretation) is amended as follows.

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”.

After the definition of “exporter” insert—

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