# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 121: Export (Penalty) Regulations 2003

Extent: E+W+S+N.I.

(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.”.

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Source: https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/121 (the official version)
Page: https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-121
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.